This opinion cites 9 cases:
Daine v. Commissioner of Internal Revenue , 168 F.2d 449 ( 1948 )
Van Vlaanderen v. Commissioner of Internal Revenue , 175 F.2d 389 ( 1949 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )
United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc. , 418 F.2d 589 ( 1969 )
United States v. Malcolm , 51 S. Ct. 184 ( 1931 )
In Re Marriage of Skelley , 18 Cal. 3d 365 ( 1976 )
Helvering v. Horst , 61 S. Ct. 144 ( 1940 )
Segal v. Commissioner , 36 T.C. 148 ( 1961 )
Johnson v. Commissioner , 45 T.C. 530 ( 1966 )