This opinion cites 18 cases:

Helvering v. Elbe Oil Land Development Co. ( 1938 )


Charles A. Linehan v. Commissioner of Internal Revenue ( 1961 )


Louis Rabiner and Lena Rabiner, Husband and Wife v. Ernest W. Bacon, Director of Internal Revenue ( 1967 )


Del Freund and Maryetta Freund v. United States ( 1966 )


National Farmers Organization, Inc. v. Lias ( 1978 )


Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner of Internal Revenue ( 1962 )


Crowell Land and Mineral Corporation v. Commissioner of Internal Revenue ( 1957 )


James A. Rutledge and Mattie L. Rutledge v. United States ( 1970 )


Kirby Petroleum Co. v. Commissioner ( 1946 )


Aloyius T. And Gladys Dingman v. United States ( 1970 )


Nathaniel C. Wood and Gertrude L. Wood v. United States ( 1967 )


Burnet v. Harmel ( 1932 )


Commissioner v. Southwest Exploration Co. ( 1956 )


Starr Farms, Inc. v. United States ( 1977 )


Commissioner of Internal Revenue v. Charles H. Remer and Dorothy A. Remer ( 1958 )


William S. Rhodes and Sara G. Rhodes v. United States of America, Spears R. Rhodes and Martha Jane Rhodes v. United States ( 1972 )


Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-Cross ( 1973 )


Yellow Freight System, Inc. v. United States ( 1976 )