This opinion cites 11 cases:

Commissioner v. Brown , 85 S. Ct. 1162 ( 1965 )


Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue , 714 F.2d 977 ( 1983 )


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )


Misbourne Pictures Limited v. Johnson , 189 F.2d 774 ( 1951 )


Commissioner of Internal Revenue v. Erie Forge Co. , 167 F.2d 71 ( 1948 )


Michael Todd Co. v. County of Los Angeles , 57 Cal. 2d 684 ( 1962 )


in-re-estate-of-grace-m-scharf-deceased-charles-e-scharf-and-arthur-a , 316 F.2d 625 ( 1963 )


commissioner-of-internal-revenue-v-transport-manufacturing-and-equipment , 478 F.2d 731 ( 1973 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Daniel M. Cory and Margot Cory, His Wife, Petitioners-On-Review v. Commissioner of Internal Revenue, Respondent-On-Review , 230 F.2d 941 ( 1956 )