This opinion cites 9 cases:

R D. And Ida M. Cravens v. Commissioner of Internal Revenue , 272 F.2d 895 ( 1959 )


Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal Revenue , 272 F.2d 176 ( 1959 )


Baltimore Dairy Lunch, Inc., a Corporation v. United States , 231 F.2d 870 ( 1956 )


Eckert v. Burnet , 51 S. Ct. 373 ( 1931 )


George R. Shippy, George Shippy, Jr., Wilda Shippy, Harold Shippy, and Deloris Shippy v. United States , 308 F.2d 743 ( 1962 )


Russell Mann and Vivian Mann v. Commissioner of Internal Revenue , 483 F.2d 673 ( 1973 )


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


Knetsch v. United States , 81 S. Ct. 132 ( 1960 )


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )