This opinion cites 9 cases:

Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Helvering v. Rankin , 55 S. Ct. 732 ( 1935 )


Lillian Bernstein, of the Estate of Kalman Bernstein, Deceased v. Commissioner of Internal Revenue , 267 F.2d 879 ( 1959 )


j-henry-polkinhorn-of-the-estate-of-grace-b-affleck-deceased-and-john , 432 F.2d 684 ( 1970 )


John R. Collins, II v. United States , 514 F.2d 1282 ( 1975 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Arthur R. Jones Syndicate v. Commissioner of I. Revenue , 23 F.2d 833 ( 1927 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


Malat v. Riddell , 86 S. Ct. 1030 ( 1966 )