This opinion cites 9 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Michael F. Hallabrin, Mildred Hallabrin, Clarence I. Steffey, Marjorie P. Steffey v. Commissioner of Internal Revenue ( 1963 )


Commissioner v. Lane-Wells Co. ( 1944 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue ( 1975 )


United States v. Jerome Daly ( 1973 )


Welch v. Helvering ( 1933 )


United States v. Arthur J. Porth ( 1970 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue ( 1977 )