This opinion cites 10 cases:

Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal Revenue ( 1968 )


Jules R. Green v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Frederick A. Smith, Deceased, (Consolidated) ( 1966 )


Jack Surasky v. United States ( 1963 )


Gregory v. Helvering ( 1935 )


United States v. Gilmore ( 1963 )


Commissioner v. Tellier ( 1966 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue ( 1967 )


Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal Revenue ( 1965 )


Boris S. Nadiak v. Commissioner of Internal Revenue ( 1966 )


Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue ( 1963 )