This opinion cites 14 cases:

United States v. Merriam ( 1923 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. Frankel ( 1962 )


Helvering v. Stockholms Enskilda Bank ( 1934 )


Corn Products Refining Company v. Commissioner of Internal Revenue ( 1954 )


Shoenberg v. Commissioner of Internal Revenue ( 1935 )


Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United States ( 1956 )


Kelm, Collector of Internal Revenue v. Chicago, St. P., M. & O. Ry. Co ( 1953 )


Deputy, Administratrix v. Du Pont ( 1940 )


Moline Properties, Inc. v. Commissioner ( 1943 )


Commissioner of Internal Revenue v. McNutt Company ( 1963 )


D. Ginsberg & Sons, Inc. v. Popkin ( 1932 )


Sorenson v. Secretary of the Treasury ( 1986 )


Frankel v. United States ( 1961 )