This opinion cites 10 cases:

Helvering v. Mitchell ( 1938 )


Mitchell v. Commissioner of Internal Revenue ( 1937 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue ( 1975 )


Spies v. United States ( 1943 )


Welch v. Helvering ( 1933 )


United States v. Janis ( 1976 )


Earl J. Lollis and Ruth Lollis v. Commissioner of Internal Revenue ( 1979 )


Mitchell v. Commissioner of Internal Revenue ( 1941 )


Alice Avery v. Commissioner of Internal Revenue ( 1978 )


Lazarus I. Levine and Norman L. Marks, Executors of the Estate of Samuel Stein v. Commissioner of Internal Revenue ( 1958 )