This opinion cites 9 cases:

Vim Securities Corporation v. Commissioner of Int. Rev. , 130 F.2d 106 ( 1942 )


Watson v. Commissioner of Internal Revenue , 124 F.2d 437 ( 1942 )


McCord v. Commissioner of Internal Revenue , 123 F.2d 164 ( 1941 )


Cass v. Helvering , 83 F.2d 841 ( 1936 )


Interstate Transit Lines v. Commissioner of Int. Rev. , 130 F.2d 136 ( 1942 )


United States v. Brager Building & Land Corporation , 124 F.2d 349 ( 1941 )


United States v. Phellis , 42 S. Ct. 63 ( 1921 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


Peabody v. Eisner , 38 S. Ct. 546 ( 1918 )