This opinion cites 11 cases:

Commissioner of Internal Revenue v. Liberty Bank & Trust Co. , 59 F.2d 320 ( 1932 )


Ross v. Commissioner of Internal Revenue , 169 F.2d 483 ( 1948 )


Mayfair Minerals, Inc. v. Commissioner of Internal Revenue , 456 F.2d 622 ( 1972 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


adolph-b-canelo-iii-and-sally-m-canelo-v-commissioner-of-internal , 447 F.2d 484 ( 1971 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


William A. Beltzer and Sharon Beltzer, and v. United States of America, And , 495 F.2d 211 ( 1974 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )


Lewis v. Commissioner , 18 F.3d 20 ( 1994 )


Kahn v. Commissioner of Internal Revenue , 108 F.2d 748 ( 1940 )


Union Trust Co. v. Commissioner of Internal Revenue , 111 F.2d 60 ( 1940 )