This opinion cites 12 cases:

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


Kenneth Poy Lee and Chow Joy Lee v. United States ( 1972 )


Haldane M. Plunkett v. Commissioner of Internal Revenue ( 1972 )


Sidney Kreps v. Commissioner of Internal Revenue ( 1965 )


Ralph Freedson v. Commissioner of Internal Revenue ( 1978 )


estate-of-josephine-mazzoni-deceased-peter-mazzoni-and-peter-mazzoni-v ( 1971 )


W. A. Shaw and Grace Shaw v. Commissioner of Internal Revenue ( 1958 )


Boyett Et Ux. v. Commissioner of Internal Revenue ( 1953 )


Charles Oran Mensik and Mary Mensik v. Commissioner of Internal Revenue ( 1964 )


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


Lazarus I. Levine and Norman L. Marks, Executors of the Estate of Samuel Stein v. Commissioner of Internal Revenue ( 1958 )


William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal Revenue ( 1955 )