This opinion cites 12 cases:

Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


Corliss v. Bowers , 50 S. Ct. 336 ( 1930 )


W. B. Rushing v. Commissioner of Internal Revenue , 441 F.2d 593 ( 1971 )


Edward A. Jacobs v. United States , 390 F.2d 877 ( 1968 )


Blair v. Commissioner , 57 S. Ct. 330 ( 1937 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Cook v. Commissioner , 5 T.C. 908 ( 1945 )


Apt v. Birmingham , 89 F. Supp. 361 ( 1950 )


Hudspeth v. United States , 335 F. Supp. 1401 ( 1971 )


Jacobs v. United States , 280 F. Supp. 437 ( 1966 )


Winton v. Kelm , 122 F. Supp. 649 ( 1954 )