This opinion cites 10 cases:

MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases) , 195 F.2d 714 ( 1952 )


McCord v. Granger, Collector of Internal Revenue for 23rd District of Pennsylvania , 201 F.2d 103 ( 1952 )


Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal Revenue , 255 F.2d 833 ( 1958 )


The Pennroad Corporation and Affiliated Companies v. Commissioner of Internal Revenue , 261 F.2d 325 ( 1958 )


John W. Kelley and Bette C. Kelley v. Commissioner of Internal Revenue , 281 F.2d 527 ( 1960 )


B. B. Margolis and Iris M. Margolis v. Commissioner of Internal Revenue , 337 F.2d 1001 ( 1964 )


Wilmington Trust Co. v. Helvering , 62 S. Ct. 984 ( 1942 )


Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )


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


Commissioner v. Gillette Motor Transport, Inc. , 80 S. Ct. 1497 ( 1960 )