This opinion cites 7 cases:

Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal Revenue , 253 F.2d 765 ( 1958 )


Arthur P. And Teresa Pomponio, Husband and Wife v. Commissioner of Internal Revenue , 288 F.2d 827 ( 1961 )


leland-d-payne-and-wife-zelma-payne-v-commissioner-of-internal-revenue , 268 F.2d 617 ( 1959 )


C. D. Spangler and Veva C. Spangler v. Commissioner of Internal Revenue , 278 F.2d 665 ( 1960 )


R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal Revenue , 281 F.2d 238 ( 1960 )


G. A. Heft and Edna S. Heft v. Commissioner of Internal Revenue , 294 F.2d 795 ( 1961 )


Goodman v. . White , 174 N.C. 399 ( 1917 )