This opinion cites 12 cases:

Elmhurst Cemetery Co. of Joliet v. Commissioner , 57 S. Ct. 324 ( 1937 )


Palmer v. Commissioner , 58 S. Ct. 67 ( 1937 )


Commissioner v. Scottish American Investment Co. , 65 S. Ct. 169 ( 1945 )


Kinney's Estate v. Commissioner of Internal Revenue , 80 F.2d 568 ( 1935 )


Weber v. Rasquin , 101 F.2d 62 ( 1939 )


Old Mission P. Cement Co. v. Commissioner of Int. Rev. , 69 F.2d 676 ( 1934 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Bank of California v. Commissioner of Internal Revenue , 133 F.2d 428 ( 1943 )


Roth v. Wardell , 77 F.2d 124 ( 1935 )


Worcester County Tr. Co. v. Commissioner of Internal Rev. , 134 F.2d 578 ( 1943 )


Commissioner of Internal Revenue v. McCann , 146 F.2d 385 ( 1944 )


Dobson v. Commissioner , 64 S. Ct. 239 ( 1944 )