This opinion cites 9 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Mahler v. Commissioner of Internal Revenue , 119 F.2d 869 ( 1941 )


Snyder v. Commissioner , 55 S. Ct. 737 ( 1935 )


James E. Anderson and Alice Anderson v. Commissioner of Internal Revenue , 480 F.2d 1304 ( 1973 )


Morton v. Commissioner of Internal Revenue , 112 F.2d 320 ( 1940 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


William L. Mitchell and Marian S. Mitchell v. Commissioner of Internal Revenue , 428 F.2d 259 ( 1970 )


Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )