This opinion cites 18 cases:

Gutbro Holding Co. v. Commissioner of Internal Revenue , 138 F.2d 16 ( 1943 )


gavin-s-millar-v-commissioner-of-internal-revenue-tax-court-docket-no , 577 F.2d 212 ( 1978 )


W. Sam Edwards, Administrator of the Estate of Marion H. Allen, Former Collector of Internal Revenue v. Mrs. Dorothy Dannenberg Greenwald , 217 F.2d 632 ( 1954 )


Kohler-Campbell Corporation v. United States , 298 F.2d 911 ( 1962 )


Edna Bennett Hirst v. Commissioner of Internal Revenue , 572 F.2d 427 ( 1978 )


Campbell, Collector of Internal Revenue v. Prothro Et Ux , 209 F.2d 331 ( 1954 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Estate of Henry P. Lipman, Deceased, John F. Dodd, and Estate of Lillian R. Lipman, Deceased, Alma R. Marston v. United States , 376 F.2d 455 ( 1967 )


Commissioner of Internal Revenue v. Estate of Annette S. Morgan, Deceased, William H. Morgan , 316 F.2d 238 ( 1963 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


estate-of-craig-r-sheaffer-deceased-walter-a-sheaffer-ii-and-john-d , 313 F.2d 738 ( 1963 )


commissioner-of-internal-revenue-v-richard-h-turner-and-emily-d-turner , 410 F.2d 752 ( 1969 )


Crane v. Commissioner , 331 U.S. 1 ( 1947 )


Malone v. United States , 326 F. Supp. 106 ( 1971 )


Robertson v. United States , 72 S. Ct. 994 ( 1952 )


Commissioner v. LoBue , 76 S. Ct. 800 ( 1956 )


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


United States v. Davis , 82 S. Ct. 1190 ( 1962 )