This opinion cites 11 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Kirk v. Commissioner of Internal Revenue , 179 F.2d 619 ( 1950 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


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


Noel Tancred Escofil v. Commissioner of Internal Revenue , 464 F.2d 358 ( 1972 )


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


Edwin F. Krist and Marion R. Krist v. Commissioner of Internal Revenue , 483 F.2d 1345 ( 1973 )


Charles Oran Mensik and Mary Mensik v. Commissioner of Internal Revenue , 328 F.2d 147 ( 1964 )


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


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue , 538 F.2d 833 ( 1976 )