This opinion cites 7 cases:
Cohen v. Commissioner , 39 T.C. 1055 ( 1963 )
United States v. Anderson , 46 S. Ct. 131 ( 1926 )
Ross v. Commissioner of Internal Revenue , 169 F.2d 483 ( 1948 )
Bethlehem Steel Corporation v. The United States , 434 F.2d 1357 ( 1970 )
Dixie Pine Products Co. v. Commissioner , 64 S. Ct. 364 ( 1944 )
McConway & Torley Corp. v. Commissioner , 2 T.C. 593 ( 1943 )
United States v. Hancock Bank, Trustee of the Estate of Anna F. C. Martin, Hancock Bank, Trustee of the Estate of Anna F. C. Martin v. United States , 400 F.2d 975 ( 1968 )