This opinion cites 12 cases:

The Smoot Sand & Gravel Corporation v. Commissioner of Internal Revenue , 274 F.2d 495 ( 1960 )


Barrow Manufacturing Company, Inc. v. Commissioner of Internal Revenue , 294 F.2d 79 ( 1961 )


Rhombar Co., Inc. v. Commissioner of Internal Revenue , 386 F.2d 510 ( 1967 )


Motor Fuel Carriers, Inc. v. United States , 322 F.2d 576 ( 1963 )


Emeloid Co., Inc. v. Commissioner of Internal Revenue , 189 F.2d 230 ( 1951 )


Sterling Distributors, Inc. v. United States , 313 F.2d 803 ( 1963 )


Henry Van Hummell, Inc. v. Commissioner of Internal Revenue , 364 F.2d 746 ( 1966 )


R. Gsell & Co., Inc. v. Commissioner of Internal Revenue , 294 F.2d 321 ( 1961 )


Battelstein Investment Company v. United States , 442 F.2d 87 ( 1971 )


The Cheyenne Newspapers, Inc. v. Commissioner of Internal Revenue , 494 F.2d 429 ( 1974 )


myrons-enterprises-a-corporation-plaintiff-appellant-cross-appellee-v , 548 F.2d 331 ( 1977 )


Ivan Allen Co. v. United States , 95 S. Ct. 2501 ( 1975 )