This opinion cites 10 cases:

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


Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue , 252 F.2d 56 ( 1958 )


John Meiers and Sally Meiers v. Commissioner of the Internal Revenue , 782 F.2d 75 ( 1986 )


Woodward Iron Company v. United States , 396 F.2d 552 ( 1968 )


J. William Frentz v. Commissioner of Internal Revenue , 375 F.2d 662 ( 1967 )


Spies v. United States , 63 S. Ct. 364 ( 1943 )


Mitchell v. Commissioner of Internal Revenue , 118 F.2d 308 ( 1941 )


Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal Revenue , 715 F.2d 67 ( 1983 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )


Commissioner of Internal Revenue v. O. Liquidating Corporation , 292 F.2d 225 ( 1961 )