This opinion cites 12 cases:

Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal Revenue , 227 F.2d 753 ( 1955 )


Charles W. P. Kamanski and Robin Kamanski v. Commissioner of Internal Revenue , 477 F.2d 452 ( 1973 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


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


Harvey and Florence Pulvers v. Commissioner of Internal Revenue , 407 F.2d 838 ( 1969 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue , 250 F.2d 242 ( 1957 )


Helvering v. Owens , 59 S. Ct. 260 ( 1939 )


In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal Revenue , 256 F.2d 217 ( 1958 )


The Squirt Company v. Commissioner of Internal Revenue , 423 F.2d 710 ( 1970 )


I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue , 387 F.2d 420 ( 1968 )


Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal Revenue , 480 F.2d 171 ( 1973 )