This opinion cites 12 cases:

Anderson v. Helvering ( 1940 )


Food MacHinery and Chemical Corporation, a Corporation v. The United States ( 1966 )


Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal Revenue ( 1963 )


Paragon Jewel Coal Co. v. Commissioner ( 1965 )


Commissioner v. Southwest Exploration Co. ( 1956 )


Parsons v. Smith ( 1959 )


Winters Coal Co., Inc., Petitioner-Appellant-Cross v. Commissioner of Internal Revenue, Respondent-Appellee-Cross ( 1974 )


Kirby Petroleum Co. v. Commissioner ( 1946 )


Helvering v. Bankline Oil Co. ( 1938 )


Food MacHinery and Chemical Corporation, a Corporation v. The United States ( 1965 )


Burton-Sutton Oil Co. v. Commissioner ( 1946 )


Kenneth Whitmer and Beatrice Whitmer v. Commissioner of Internal Revenue. William E. Heitzman and Mary Heitzman v. Commissioner of Internal Revenue ( 1971 )