This opinion cites 23 cases:

FELLOWS SALES COMPANY v. United States ( 1961 )


Helvering v. Elbe Oil Land Development Co. ( 1938 )


Anderson v. Helvering ( 1940 )


Bettendorf v. Commissioner of Internal Revenue ( 1931 )


Central Life Assur. Soc., Mut. v. Com'r of Internal Revenue ( 1931 )


Commissioner v. Brown ( 1965 )


United States v. Raymond H. Witte and Lillian B. Witte ( 1962 )


Murphy Oil Co. v. Burnet ( 1932 )


Thomas W. Sowell and Lillian K. Sowell v. Commissioner of Internal Revenue ( 1962 )


Eagleton v. Commissioner of Internal Revenue ( 1938 )


Stratton's Independence, Ltd. v. Howbert ( 1913 )


Helvering v. Horst ( 1940 )


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


Parsons v. Smith ( 1959 )


Lucas v. Earl ( 1930 )


Lynch v. Alworth-Stephens Co. ( 1925 )


Kirby Petroleum Co. v. Commissioner ( 1946 )


Thomas v. Perkins ( 1937 )


Burnet v. Harmel ( 1932 )


Commissioner v. Southwest Exploration Co. ( 1956 )