This opinion cites 15 cases:

Chenango Textile Corp. v. Commissioner of Int. Rev. , 148 F.2d 296 ( 1945 )


Walter M. Sheldon and Laura Sheldon v. Commissioner of Internal Revenue , 299 F.2d 48 ( 1962 )


Richard R. Sibla v. Commissioner of Internal Revenue, Robert E. Cooper v. Commissioner of Internal Revenue , 611 F.2d 1260 ( 1980 )


John Kelley Co. v. Commissioner , 66 S. Ct. 299 ( 1946 )


Commissioner v. Wilcox , 66 S. Ct. 546 ( 1946 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Gilberg v. Commissioner , 55 T.C. 611 ( 1971 )


Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )


Burton-Sutton Oil Co. v. Commissioner , 66 S. Ct. 861 ( 1946 )


Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )


Fausner v. Commissioner , 93 S. Ct. 2820 ( 1973 )


Commissioner v. Idaho Power Co. , 94 S. Ct. 2757 ( 1974 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


United States v. Correll , 88 S. Ct. 445 ( 1967 )


McCabe v. Commissioner , 76 T.C. 876 ( 1981 )