This opinion cites 10 cases:

Helvering v. Elbe Oil Land Development Co. , 58 S. Ct. 621 ( 1938 )


Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal Revenue , 294 F.2d 750 ( 1961 )


Helvering v. O'DONNELL , 58 S. Ct. 619 ( 1938 )


Stanley B. Rose, and June Rose, Husband and Wife v. United States , 640 F.2d 1030 ( 1981 )


Commissioner v. Southwest Exploration Co. , 76 S. Ct. 395 ( 1956 )


Kirby Petroleum Co. v. Commissioner , 66 S. Ct. 409 ( 1946 )


Gibson Products Co. Kell Blvd. v. United States , 637 F.2d 1041 ( 1981 )


United States v. Phellis , 42 S. Ct. 63 ( 1921 )


Burton-Sutton Oil Co. v. Commissioner , 66 S. Ct. 861 ( 1946 )


Arthur J. Gray and Esther Gray v. Commissioner of Internal Revenue , 642 F.2d 320 ( 1981 )