This opinion cites 10 cases:

Helvering v. Russian Finance & Construction Corporation , 77 F.2d 324 ( 1935 )


Jack Lustman and Ida Lustman v. Commissioner of Internal Revenue , 322 F.2d 253 ( 1963 )


E. W. Schuessler and Aline Schuessler v. Commissioner of Internal Revenue , 230 F.2d 722 ( 1956 )


Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal Revenue , 192 F.2d 1002 ( 1951 )


William S. Gillis, and Loretta L. Gillis v. United States of America, United States of America v. William S. Gillis, and Loretta L. Gillis , 402 F.2d 501 ( 1968 )


denise-coal-company-v-commissioner-of-internal-revenue-estate-of-charles , 271 F.2d 930 ( 1959 )


Security Flour Mills Co. v. Commissioner , 64 S. Ct. 596 ( 1944 )


Peoples Bank and Trust Company v. Commissioner of Internal Revenue , 415 F.2d 1341 ( 1969 )


Dixie Pine Products Co. v. Commissioner , 64 S. Ct. 364 ( 1944 )


Field Enterprises, Inc. v. The United States , 348 F.2d 485 ( 1965 )