This opinion cited 7 cases:
Jones, Collector of Internal Revenue v. Smith , 193 F.2d 381 ( 1952 )
United States Industrial Alcohol Co. v. Helvering , 137 F.2d 511 ( 1943 )
Alaska Realty Co. v. Commissioner of Internal Rev. , 141 F.2d 675 ( 1944 )
Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal Revenue , 432 F.2d 961 ( 1970 )
Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for Arizona , 335 F.2d 264 ( 1964 )
North Carolina Midland Railway Co. v. United States , 163 F. Supp. 610 ( 1958 )
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )