This opinion cites 9 cases:

Kinter v. United States , 156 F.2d 5 ( 1946 )


united-states-v-leland-sowards-and-ruth-sowards-his-wife-sarah-p-gibson , 370 F.2d 87 ( 1966 )


No. 74-1644 , 534 F.2d 337 ( 1976 )


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


harold-c-margaret-i-kean-v-commissioner-of-internal-revenue-inga-l , 469 F.2d 1183 ( 1972 )


Fay v. Helvering , 120 F.2d 253 ( 1941 )


Helvering v. Owens , 59 S. Ct. 260 ( 1939 )


The Squirt Company v. Commissioner of Internal Revenue , 423 F.2d 710 ( 1970 )


united-states-v-369863-acres-of-land-more-or-less-situate-in-burleigh , 416 F.2d 65 ( 1969 )