This opinion cites 18 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Theodore C. Bonney v. Commissioner of Internal Revenue , 247 F.2d 237 ( 1957 )


Helvering v. Coleman-Gilbert Associates , 56 S. Ct. 285 ( 1935 )


Thomas W. Banks v. Commissioner of Internal Revenue , 322 F.2d 530 ( 1963 )


Lovell and Hart, Inc. v. Commissioner of Internal Revenue , 456 F.2d 145 ( 1972 )


Helvering v. Combs , 56 S. Ct. 287 ( 1935 )


Heil Beauty Supplies, Inc. v. Commissioner of Internal Revenue , 199 F.2d 193 ( 1952 )


Love Box Company, Inc. v. Commissioner of Internal Revenue , 842 F.2d 1213 ( 1988 )


Sol Diamond and Muriel Diamond v. Commissioner of Internal Revenue , 492 F.2d 286 ( 1974 )


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


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


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )


Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )


Albert J. Fihe and Elizabeth Fihe v. Commissioner of Internal Revenue , 265 F.2d 511 ( 1958 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


Charles E. Oates and Chaytor Oates v. Commissioner of Internal Revenue , 316 F.2d 56 ( 1963 )