This opinion cites 7 cases:

Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue , 460 F.2d 1216 ( 1972 )


Arthur Sorin and Henrietta A. Sorin v. Commissioner of Internal Revenue , 271 F.2d 741 ( 1959 )


Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue , 266 F.2d 698 ( 1959 )


Commissioner of Internal Revenue v. Stewart , 186 F.2d 239 ( 1951 )


Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal Revenue , 408 F.2d 65 ( 1969 )


Commissioner of Internal Revenue v. Chelsea Products, Inc , 197 F.2d 620 ( 1952 )


Geneva Drive in Theatre, Inc. Las Vegas Theatrical Corp. Concord Theatre Co. v. Commissioner of Internal Revenue , 622 F.2d 995 ( 1980 )