This opinion cites 19 cases:

Gallagher v. Commissioner , 39 T.C. 144 ( 1962 )


Lewis v. Commissioner of Internal Revenue , 176 F.2d 646 ( 1949 )


Reef Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reef Corporation , 368 F.2d 125 ( 1966 )


ernest-f-becher-on-review-v-commissioner-of-internal-revenue-on-review , 221 F.2d 252 ( 1955 )


Reinecke v. Spalding , 50 S. Ct. 96 ( 1930 )


Bazley v. Commissioner , 331 U.S. 737 ( 1947 )


Pebble Springs Distilling Co. v. Commissioner of Internal Revenue , 231 F.2d 288 ( 1956 )


United States v. Arcade Co. , 203 F.2d 230 ( 1953 )


Bard-Parker Company, Inc. v. Commissioner of Internal Revenue , 218 F.2d 52 ( 1955 )


Survaunt v. Commissioner of Internal Revenue , 162 F.2d 753 ( 1947 )


R. A. Babcock and Norma L. Babcock v. V. Lee Phillips , 372 F.2d 240 ( 1967 )


Iver W. And Faith S. Swanson v. United States of America, Iver W. Swanson v. United States , 479 F.2d 539 ( 1973 )


john-g-moffatt-v-commissioner-of-internal-revenue-mary-e-moffatt-v , 363 F.2d 262 ( 1966 )


Grubbs v. Commissioner , 39 T.C. 42 ( 1962 )


J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant , 366 F.2d 874 ( 1966 )


e-robert-breech-jr-and-mara-w-breech-v-united-states-of-america , 439 F.2d 409 ( 1971 )


atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket , 614 F.2d 860 ( 1980 )


Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United States , 402 F.2d 272 ( 1968 )


pridemark-inc-formerly-prefab-homes-and-suppliers-inc-pridemark , 345 F.2d 35 ( 1965 )