This opinion cites 13 cases:

Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal Revenue , 294 F.2d 56 ( 1961 )


Herman B. Meiselman and Claire Meiselman, General Realty & Management, Inc., Delux Theatres, Inc. v. Commissioner of Internal Revenue , 300 F.2d 666 ( 1962 )


Particelli v. Commissioner of Internal Revenue. Particelli's Estate v. Commissioner of Internal Revenue , 212 F.2d 498 ( 1954 )


F. & D. Rentals, Inc. v. Commissioner of Internal Revenue , 365 F.2d 34 ( 1966 )


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


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal Revenue , 209 F.2d 761 ( 1954 )


Paul W. Trousdale v. Commissioner of Internal Revenue, Marguerite R. Trousdale v. Commissioner of Internal Revenue , 219 F.2d 563 ( 1955 )


Karl R. Martin and Kathleen Martin v. Commissioner of Internal Revenue , 379 F.2d 282 ( 1967 )


General Guaranty Mortgage Co., Inc. v. Laurie W. Tomlinson, District Director of Internal Revenue , 335 F.2d 518 ( 1964 )


William A. And Margaret K. Tombari v. Commissioner of Internal Revenue , 299 F.2d 889 ( 1962 )


Nordling v. Commissioner of Internal Revenue , 166 F.2d 703 ( 1948 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )