This opinion cites 13 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 )


Condor Merritt v. Commissioner of Internal Revenue , 301 F.2d 484 ( 1962 )


Kenneth Poy Lee and Chow Joy Lee v. United States , 466 F.2d 11 ( 1972 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


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


Sidney Kreps v. Commissioner of Internal Revenue , 351 F.2d 1 ( 1965 )


william-a-ehlers-and-william-a-ehlers-of-the-estate-of-margaret-c , 382 F.2d 58 ( 1967 )


Harry and Eugenia Gromacki v. Commissioner of Internal Revenue, (Two Cases). Harry Gromacki v. Commissioner of Internal Revenue, (Two Cases) , 361 F.2d 727 ( 1966 )


George Schwarzkopf v. Commissioner of Internal Revenue , 246 F.2d 731 ( 1957 )


Ralph K. Moore (78-1164), Blue Ridge Transportation Company, Inc. (78-1165) v. Commissioner of Internal Revenue, (78-1164/5) , 619 F.2d 619 ( 1980 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )