This opinion cites 9 cases:

Herbert's Estate v. Commissioner of Internal Revenue , 139 F.2d 756 ( 1943 )


Hale v. Helvering , 85 F.2d 819 ( 1936 )


Fairbanks v. United States , 59 S. Ct. 607 ( 1939 )


Cooper v. Commissioner of Internal Revenue , 197 F.2d 951 ( 1952 )


Westover v. Smith , 173 F.2d 90 ( 1949 )


Helvering v. Roth , 115 F.2d 239 ( 1940 )


Bingham v. Commissioner of Internal Revenue , 105 F.2d 971 ( 1939 )


Lee v. Commissioner of Internal Revenue , 119 F.2d 946 ( 1941 )


Commissioner of Internal Revenue v. Carter , 170 F.2d 911 ( 1948 )