This opinion cites 17 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue ( 1981 )


Ralph E. Purvis and Patricia Lee Purvis, His Wife v. Commissioner of Internal Revenue ( 1976 )


Joseph A. & Dorothy D. Moller v. The United States ( 1983 )


City Bank Farmers Trust Co. v. Helvering ( 1941 )


Whipple v. Commissioner ( 1963 )


New Colonial Ice Co. v. Helvering ( 1934 )


Simonsen Industries, Inc., Edward H. Simonsen and Ethel G. Simonsen v. Commissioner of Internal Revenue ( 1957 )


William F. Sanford v. Commissioner of Internal Revenue ( 1969 )


Robert P. Groetzinger v. Commissioner of Internal Revenue ( 1985 )


Fuld v. Commissioner of Internal Revenue ( 1943 )


Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue ( 1969 )


Higgins v. Commissioner of Internal Revenue ( 1940 )


Welch v. Helvering ( 1933 )


Commissioner of Internal Revenue v. Nubar ( 1950 )


Higgins v. Commissioner ( 1941 )


United States v. Pyne ( 1941 )