This opinion cites 27 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal Revenue ( 1955 )


Sanford S. Zack v. Commissioner of Internal Revenue ( 1982 )


Condor Merritt v. Commissioner of Internal Revenue ( 1962 )


Estate of Albert D. Phillips, Deceased, Viola T. Chartrand, Formerly Viola T. Phillips, Administratrix v. Commissioner of Internal Revenue ( 1957 )


laurie-w-tomlinson-district-director-of-internal-revenue-for-the-district ( 1964 )


Howard Davis v. Commissioner of Internal Revenue ( 1956 )


Tully v. Foster v. Commissioner of Internal Revenue ( 1973 )


Spies v. United States ( 1943 )


Reis v. Commissioner of Internal Revenue ( 1944 )


Johnson v. United States ( 1941 )


anthony-v-thomas-v-commissioner-of-internal-revenue-estate-of-joseph-m ( 1955 )


estate-of-hutchen-upshaw-deceased-ardenia-upshaw-administratrix-and ( 1969 )


Welch v. Helvering ( 1933 )


Mitchell v. Commissioner of Internal Revenue ( 1941 )


George Schwarzkopf v. Commissioner of Internal Revenue ( 1957 )


Grant Foster and Barbara Dunn Foster v. Commissioner of Internal Revenue ( 1968 )


Wilson H. Jenkins, of the Estate of Mary M. Jenkins, Deceased v. United States ( 1963 )


estate-of-josephine-mazzoni-deceased-peter-mazzoni-and-peter-mazzoni-v ( 1971 )


William A. George v. Commissioner of Internal Revenue ( 1964 )