This opinion cites 12 cases:

Botany Worsted Mills v. United States , 49 S. Ct. 129 ( 1929 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Golden Construction Company, Inc. v. Commissioner of Internal Revenue , 228 F.2d 637 ( 1955 )


Cooke v. Commissioner of Internal Revenue , 203 F.2d 258 ( 1953 )


Robert Louis Stevenson Apartments, Inc. v. Commissioner of Internal Revenue , 337 F.2d 681 ( 1964 )


Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )


birmingham-business-college-inc-john-ike-griffith-hulon-a-spears-and , 276 F.2d 476 ( 1960 )


Daily Journal Co. v. Com'r of Internal Revenue , 135 F.2d 687 ( 1943 )


Roth Office Equipment Co. v. Gallagher , 172 F.2d 452 ( 1949 )


Perel & Lowenstein, Inc. v. Commissioner of Internal Revenue , 237 F.2d 908 ( 1956 )


Miller Mfg. Co. v. Commissioner of Internal Revenue , 149 F.2d 421 ( 1945 )


Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal Revenue , 373 F.2d 45 ( 1967 )