This opinion cites 17 cases:

Bloedel's Jewelry, Inc. v. Commissioner , 2 B.T.A. 611 ( 1925 )


Kauai Terminal, Ltd. v. Commissioner , 36 B.T.A. 893 ( 1937 )


United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys Munroe , 248 F.2d 742 ( 1957 )


United States v. W. J. Wehrli and Helen B. Wehrli , 400 F.2d 686 ( 1968 )


Fall River Gas Appliance Company, Inc. v. Commissioner of Internal Revenue , 349 F.2d 515 ( 1965 )


The Colorado Springs National Bank, a National Banking Association v. United States , 505 F.2d 1185 ( 1974 )


Waldheim Realty and Investment Company v. Commissioner of Internal Revenue , 245 F.2d 823 ( 1957 )


American Dispenser Co., Inc. v. Commissioner of Internal Revenue , 396 F.2d 137 ( 1968 )


Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue , 475 F.2d 775 ( 1973 )


bilar-tool-die-corporation-formerly-forway-tool-die-company-inc-a , 530 F.2d 708 ( 1976 )


University Properties, Inc. v. Commissioner of Internal Revenue , 378 F.2d 83 ( 1967 )


Russell Mann and Vivian Mann v. Commissioner of Internal Revenue , 483 F.2d 673 ( 1973 )


Osterloh v. Lucas , 37 F.2d 277 ( 1930 )


Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal Revenue , 536 F.2d 874 ( 1976 )


James v. And Esther R. Cole, and Clifford M. And Elizabeth A. Cole v. Commissioner of Internal Revenue , 586 F.2d 747 ( 1978 )


Cartan v. Commissioner , 30 T.C. 308 ( 1958 )


University Properties, Inc. v. Commissioner , 45 T.C. 416 ( 1966 )