This opinion cites 13 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Newton Trust Co. v. Commissioner of Internal Revenue ( 1947 )


State Street Bank and Trust Company, Executors v. United States ( 1963 )


Hartford-Connecticut Trust Co. v. Eaton ( 1929 )


Uihlein v. Uihlein ( 1960 )


Henslee v. Union Planters National Bank & Trust Co. ( 1949 )


Blodget v. Delaney, Collector ( 1953 )


Lincoln Rochester Trust Co v. Commissioner of Internal Revenue ( 1950 )


Webster Investors, Inc. (Successor by Merger to Webster Investment Company, Inc) v. Commissioner of Internal Revenue ( 1961 )


Berry v. Kuhl ( 1949 )


Ithaca Trust Co. v. United States ( 1929 )


First National Bank in Oshkosh v. Barnes ( 1941 )


Mercantile-Safe Deposit & Trust Co. v. United States ( 1959 )