This opinion cites 10 cases:

Commissioner of Internal Revenue v. Field , 42 F.2d 820 ( 1930 )


Hochschild v. Commissioner of Internal Revenue , 161 F.2d 817 ( 1947 )


JONES'ESTATE v. Commissioner of Internal Revenue , 127 F.2d 231 ( 1942 )


Porter Royalty Pool v. Commissioner of Internal Rev. , 165 F.2d 933 ( 1948 )


Bowers v. Lumpkin , 140 F.2d 927 ( 1944 )


Louisiana Land & Exp. Co. v. Commissioner of Int. Rev. , 161 F.2d 842 ( 1947 )


Kornhauser v. United States , 48 S. Ct. 219 ( 1928 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


Rassenfoss v. Commissioner of Internal Revenue , 158 F.2d 764 ( 1946 )


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