This opinion cites 7 cases:
Herbert S. Witte v. Commissioner of Internal Revenue , 513 F.2d 391 ( 1975 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
United States v. Byrum , 92 S. Ct. 2382 ( 1972 )
Commissioner of Internal Revenue v. O. Liquidating Corporation , 292 F.2d 225 ( 1961 )
Complete Finance Corporation, Sandia Auto Electric, Inc., Lomas Warehouse, Inc., New Mexico Corporations v. Commissioner of Internal Revenue , 766 F.2d 436 ( 1985 )
frank-cowden-sr-and-wife-gladys-cowden-petitioner-respondent-v , 289 F.2d 20 ( 1961 )
H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal Revenue , 443 F.2d 965 ( 1971 )