This opinion cites 12 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Keneipp v. United States ( 1950 )


New Colonial Ice Co. v. Helvering ( 1934 )


Howard Davis v. Commissioner of Internal Revenue ( 1956 )


anthony-p-cracchiola-and-frances-a-cracchiola-vito-lombardo-and ( 1981 )


Harris v. Commissioner of Internal Revenue ( 1949 )


Mitchell v. Commissioner of Internal Revenue ( 1941 )


Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue ( 1957 )


Vincent Marcello, Sadie Marcello v. Commissioner of Internal Revenue ( 1967 )


Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal Revenue ( 1960 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )


Harry Gordon and Geraldine Gordon, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant ( 1977 )