This opinion cites 12 cases:

Comtel Corporation v. Commissioner of Internal Revenue , 376 F.2d 791 ( 1967 )


Estate of Rochester H. Rogers, Deceased v. Commissioner of Internal Revenue , 445 F.2d 1020 ( 1971 )


Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue , 426 F.2d 1391 ( 1970 )


Herbert J. Investment Corporation v. United States , 500 F.2d 44 ( 1974 )


Northwest Acceptance Corporation v. Commissioner of Internal Revenue , 500 F.2d 1222 ( 1974 )


United States Industrial Alcohol Co. v. Helvering , 137 F.2d 511 ( 1943 )


J. C. Bradford and Eleanor A. Bradford v. The United States , 444 F.2d 1133 ( 1971 )


Ted F. Merrill and Elizabeth H. Merrill v. Commissioner of Internal Revenue , 336 F.2d 771 ( 1964 )


Commissioner v. South Texas Lumber Co. , 68 S. Ct. 695 ( 1948 )


Bingler v. Johnson , 89 S. Ct. 1439 ( 1969 )


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )


Herbert J. Investment Corporation v. United States , 360 F. Supp. 825 ( 1973 )