This opinion cites 12 cases:
Penn v. Robertson , 115 F.2d 167 ( 1940 )
Commissioner of Internal Revenue v. J. W. Gaddy and Ruth Gaddy, J. W. Gaddy and Ruth Gaddy v. Commissioner of Internal Revenue , 344 F.2d 460 ( 1965 )
Patrick Guffey and Betty Guffey v. United States , 339 F.2d 759 ( 1964 )
Bates Motor Transport Lines, Inc. v. Commissioner of Internal Revenue , 200 F.2d 20 ( 1952 )
United States v. Merrill , 211 F.2d 297 ( 1954 )
George L. Blanton and Fannie Blanton v. Commissioner of Internal Revenue , 379 F.2d 558 ( 1967 )
North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )
Burnet v. Sanford & Brooks Co. , 51 S. Ct. 150 ( 1931 )
United States v. Lewis , 71 S. Ct. 522 ( 1951 )
James v. United States , 81 S. Ct. 1052 ( 1961 )
Gaddy v. Commissioner , 38 T.C. 943 ( 1962 )
Sohio Corp. v. Commissioner , 7 T.C. 435 ( 1946 )