This opinion cites 9 cases:

Helvering v. New York Trust Co. , 54 S. Ct. 806 ( 1934 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Old Colony Railroad v. Commissioner , 52 S. Ct. 211 ( 1932 )


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


Griffiths v. Commissioner , 60 S. Ct. 277 ( 1939 )


United States v. Gilbert Associates, Inc. , 73 S. Ct. 701 ( 1953 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )


Emmons v. Commissioner , 31 T.C. 26 ( 1958 )