This opinion cites 17 cases:

Commissioner of Internal Revenue v. Belridge Oil Company ( 1959 )


Plaut v. Munford ( 1951 )


Arthur F. Smallfield v. Home Insurance Company of New York, a Corporation ( 1957 )


Grace Bros. v. Commissioner of Internal Revenue ( 1949 )


Mahler v. Commissioner of Internal Revenue ( 1941 )


Bank of California v. Commissioner of Internal Revenue ( 1943 )


Richardson v. Commissioner of Internal Revenue ( 1945 )


Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors v. Commissioner of Internal Revenue ( 1977 )


Zanuck v. Commissioner of Internal Revenue ( 1945 )


In Re Nathan's Estate ( 1948 )


Sun Oil Company, Transferee, Sunray Dx Oil Company and Subsidiaries, Transferor v. Commissioner of Internal Revenue ( 1977 )


White & Wells Co. v. Commissioner of Int. Rev. ( 1931 )


Daniel D. And Agnes H. Palmer v. Commissioner of Internal Revenue ( 1975 )


Harriet T. Righter, of the Estate of Jessie H. Righter v. The United States ( 1971 )


Helvering v. Tex-Penn Oil Co. ( 1937 )


Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue ( 1963 )


Lewis and Taylor, Inc. v. Commissioner of Internal Revenue ( 1971 )