This opinion cites 22 cases:

Spiegel v. Commissioner ( 1949 )


Heuer v. Commissioner ( 1959 )


Dean v. Commissioner ( 1971 )


Estate of Meyer v. Commissioner ( 1972 )


Sharon v. Commissioner ( 1976 )


Estate of Emerson v. Commissioner ( 1977 )


William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue ( 1964 )


Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal Revenue ( 1964 )


Botany Worsted Mills v. United States ( 1929 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick Finley ( 1958 )


Commissioner v. Soliman ( 1993 )


Hardy v. Commissioner ( 1989 )


Strohmaier v. Commissioner ( 1999 )


Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States ( 1975 )


Kenneth J. Masat, and Carole Magaha Barnes, Formerly Known as Lana C. Masat v. Commissioner of Internal Revenue ( 1986 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States ( 1957 )


Dimitrious J. Lignos and Evelyn Lignos v. United States ( 1971 )


United States v. Gilmore ( 1963 )


Finley v. Commissioner ( 1956 )