This opinion cites 6 cases:
Comtel Corporation v. Commissioner of Internal Revenue , 376 F.2d 791 ( 1967 )
ragland-investment-company-v-commissioner-of-internal-revenue-elizabeth , 435 F.2d 118 ( 1970 )
Jules R. Green v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Frederick A. Smith, Deceased, (Consolidated) , 367 F.2d 823 ( 1966 )
United States v. Phellis , 42 S. Ct. 63 ( 1921 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States , 379 F.2d 569 ( 1967 )