This opinion cites 12 cases:

Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue , 252 F.2d 56 ( 1958 )


Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal Revenue , 262 F.2d 727 ( 1958 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )


Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue , 251 F.2d 311 ( 1957 )


Kenneth Poy Lee and Chow Joy Lee v. United States , 466 F.2d 11 ( 1972 )


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


Earl J. Lollis and Ruth Lollis v. Commissioner of Internal Revenue , 595 F.2d 1189 ( 1979 )


Mitchell v. Commissioner of Internal Revenue , 118 F.2d 308 ( 1941 )


Elmer J. Benes and Frances M. Benes, E. J. Benes & Company, Inc. v. Commissioner of Internal Revenue , 355 F.2d 929 ( 1966 )


Robert Neaderland v. Commissioner of Internal Revenue , 424 F.2d 639 ( 1970 )


the-hicks-co-inc-etc-v-commissioner-of-internal-revenue-thomas , 470 F.2d 87 ( 1972 )


Jack M. Chesbro, Carl Silverstein, Morris Silverstein, Smiling Jack Chesbro, Inc. v. Commissioner of Internal Revenue , 225 F.2d 674 ( 1955 )