This opinion cites 9 cases:

Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )


Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee , 525 F.2d 741 ( 1975 )


Hormel v. Helvering , 61 S. Ct. 719 ( 1941 )


Stephens Marine, Inc., Successor in Interest to Stephens Brothers, Inc. v. Commissioner of Internal Revenue , 430 F.2d 679 ( 1970 )


A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States , 510 F.2d 617 ( 1975 )


Lucas v. Kansas City Structural Steel Co. , 50 S. Ct. 263 ( 1930 )


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


Commissioner v. Hansen , 79 S. Ct. 1270 ( 1959 )


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