This opinion cites 13 cases:

Hirsh v. United States ( 1929 )


Lloyd v. Commissioner ( 1936 )


Estate of Maria Becklenberg, Deceased, Fred Becklenberg, Jr. v. Commissioner of Internal Revenue ( 1959 )


Athanasius Y. Samuel v. Commissioner of Internal Revenue ( 1962 )


O'MEARA v. Commissioner of Internal Revenue ( 1929 )


Commissioner v. P. G. Lake, Inc. ( 1958 )


Igleheart v. Commissioner of Internal Revenue ( 1949 )


Helvering v. Clifford ( 1940 )


Welch v. Hall ( 1943 )


Gregory v. Helvering ( 1935 )


United States v. Byrum ( 1972 )


Smith v. Comm'r ( 1971 )


Hill's Estate v. Maloney ( 1944 )