This opinion cites 19 cases:

United States v. Hilton Hotels Corp. ( 1970 )


Hale v. Helvering ( 1936 )


Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal Revenue ( 1958 )


Osenbach v. Commissioner of Internal Revenue ( 1952 )


Lester R. Ackerman and Wife, Edna Del Ackerman v. United States ( 1964 )


Commissioner of Internal Revenue v. José Ferrer ( 1962 )


National-Standard Company v. Commissioner of Internal Revenue ( 1984 )


Fairbanks v. United States ( 1939 )


Keller Street Development Company v. Commissioner of Internal Revenue ( 1982 )


Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal Revenue ( 1964 )


Lee v. Commissioner of Internal Revenue ( 1941 )


Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases ( 1957 )


United States v. Gilmore ( 1963 )


Woodward v. Commissioner ( 1970 )


Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United States ( 1967 )


Estate of Oscar A. Nordquist, Deceased, Georgiana G. Nordquist, and Georgiana G. Nordquist v. Commissioner of Internal Revenue ( 1973 )


Helvering v. William Flaccus Oak Leather Co. ( 1941 )


Peggy Hudson Ogilvie, Admx. v. Commissioner of Internal Revenue, Hillsman Taylor v. Commissioner of Internal Revenue ( 1954 )


Arrowsmith v. Commissioner ( 1952 )