This opinion cites 14 cases:

Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


United States v. Boston & Maine Railroad , 49 S. Ct. 505 ( 1929 )


United States v. Hendler , 58 S. Ct. 655 ( 1938 )


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


Boyd Construction Company, Inc. v. The United States , 339 F.2d 620 ( 1964 )


Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )


Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States , 522 F.2d 708 ( 1975 )


Douglas v. Willcuts , 56 S. Ct. 59 ( 1935 )


Irving Sachs v. Commissioner of Internal Revenue , 277 F.2d 879 ( 1960 )


John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue , 291 F.2d 669 ( 1961 )


Commissioner v. Smith , 65 S. Ct. 591 ( 1945 )


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


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


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