This opinion cites 10 cases:

COMMISSION OF INT. REV. v. Air Reduction Co. , 130 F.2d 145 ( 1942 )


Commissioner v. Batten, Barton, Durstine & Osborn, Inc. , 171 F.2d 474 ( 1948 )


Allen v. National Manufacture & Stores Corporation , 125 F.2d 239 ( 1942 )


Commissioner of Internal Revenue v. Boca Ceiga Development Co. , 66 F.2d 1004 ( 1933 )


Three States Lumber Co. v. Commissioner of Int. Rev. , 158 F.2d 61 ( 1946 )


Helvering v. Edison Bros. Stores, Inc. , 133 F.2d 575 ( 1943 )


Dobson v. Commissioner , 64 S. Ct. 239 ( 1944 )


United States v. Phellis , 42 S. Ct. 63 ( 1921 )


United States v. Kirby Lumber Co , 52 S. Ct. 4 ( 1931 )


Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )