This opinion cites 7 cases:
Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
St. Petersburg Bank & Trust Company v. United States , 362 F. Supp. 674 ( 1973 )
Philip Handelman and Esther Handelman v. Commissioner of Internal Revenue , 509 F.2d 1067 ( 1975 )
William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )
Hippodrome Oldsmobile, Inc. v. United States , 474 F.2d 959 ( 1973 )
Sanford v. Commissioner , 50 T.C. 823 ( 1968 )
Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States , 522 F.2d 708 ( 1975 )