This opinion cites 13 cases:

Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal Revenue , 209 F.2d 761 ( 1954 )


Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah Pildes , 308 F.2d 39 ( 1962 )


The Montana Power Company v. United States , 232 F.2d 541 ( 1956 )


American Smelting & Refining Co. v. United States , 130 F.2d 883 ( 1942 )


Helvering v. Elkhorn Coal Co. , 95 F.2d 732 ( 1938 )


commissioner-of-internal-revenue-v-carl-l-danielson-and-pauline-s , 378 F.2d 771 ( 1967 )


Helvering v. Alabama Asphaltic Limestone Co. , 62 S. Ct. 540 ( 1942 )


Southern Natural Gas Company v. The United States , 412 F.2d 1222 ( 1969 )


Montana Power Company v. United States , 159 F. Supp. 593 ( 1958 )


f-rodney-paine-and-anna-h-paine-v-commissioner-of-internal-revenue , 236 F.2d 398 ( 1956 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Erie Lackawanna Railroad Company v. The United States , 422 F.2d 425 ( 1970 )


Ambassador Hotel Co. v. Commissioner , 23 T.C. 163 ( 1954 )