This opinion cites 11 cases:

Ewing v. Commissioner of Internal Revenue , 213 F.2d 438 ( 1954 )


Clark v. Commissioner of Internal Revenue , 205 F.2d 353 ( 1953 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Miriam Coward Pierson v. Commissioner of Internal Revenue , 253 F.2d 928 ( 1958 )


Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal Revenue , 318 F.2d 611 ( 1963 )


Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue , 322 F.2d 956 ( 1963 )


John Kelley Co. v. Commissioner , 66 S. Ct. 299 ( 1946 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Van Anda v. Commissioner , 12 T.C. 1158 ( 1949 )


Clark v. Commissioner , 18 T.C. 780 ( 1952 )


Pierson v. Commissioner , 27 T.C. 330 ( 1956 )