This opinion cites 8 cases:

Fay v. Helvering , 120 F.2d 253 ( 1941 )


Matheson v. Commissioner of Internal Revenue , 54 F.2d 537 ( 1931 )


James M. Kemper v. Commissioner of Internal Revenue , 269 F.2d 184 ( 1959 )


Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )


Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal Revenue , 313 F.2d 724 ( 1963 )


Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United States , 478 F.2d 575 ( 1973 )


United States v. United States Gypsum Co. , 68 S. Ct. 525 ( 1948 )


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