This opinion cites 8 cases:

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


Fin Hay Realty Co. v. United States , 398 F.2d 694 ( 1968 )


George E. Johnson and Sylvia v. Johnson v. Commissioner of Internal Revenue , 673 F.2d 262 ( 1982 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )


P. M. Finance Corporation v. Commissioner of Internal Revenue , 302 F.2d 786 ( 1962 )


Arthur Sorin and Henrietta A. Sorin v. Commissioner of Internal Revenue , 271 F.2d 741 ( 1959 )


Hugh N. Mills and Jane W. Mills v. Commissioner of Internal Revenue , 399 F.2d 744 ( 1968 )


sam-schnitzer-estate-of-harry-j-wolf-deceased-by-monte-l-wolf , 183 F.2d 70 ( 1950 )