This opinion cites 9 cases:

Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue , 252 F.2d 56 ( 1958 )


Eisner v. MacOmber , 40 S. Ct. 189 ( 1920 )


Frank C. And Mary Papa v. Commissioner of Internal Revenue , 464 F.2d 150 ( 1972 )


McKnight v. Commissioner of Internal Revenue , 127 F.2d 572 ( 1942 )


Commissioner v. Wilcox , 66 S. Ct. 546 ( 1946 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


Mitchell v. Commissioner of Internal Revenue , 118 F.2d 308 ( 1941 )


Spies v. United States , 63 S. Ct. 364 ( 1943 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )