This opinion cites 13 cases:

Commissioner of Internal Revenue v. Hyde , 82 F.2d 174 ( 1936 )


Marsman v. Commissioner of Internal Revenue , 205 F.2d 335 ( 1953 )


Rocca v. Thompson , 32 S. Ct. 207 ( 1912 )


Commissioner v. Scottish American Investment Co. , 65 S. Ct. 169 ( 1945 )


American Trust Company, a Corporation v. James G. Smyth, Collector of Internal Revenue and United States of America , 247 F.2d 149 ( 1957 )


Jules Samann v. Commissioner of Internal Revenue , 313 F.2d 461 ( 1963 )


M. E. Blatt Co. v. United States , 59 S. Ct. 186 ( 1938 )


Helvering v. Wilshire Oil Co. , 60 S. Ct. 18 ( 1939 )


Commissioner v. Wheeler , 65 S. Ct. 799 ( 1945 )


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


Flint v. Stone Tracy Co. , 31 S. Ct. 342 ( 1911 )


Brewster v. Gage , 50 S. Ct. 115 ( 1930 )


Lykes v. United States , 72 S. Ct. 585 ( 1952 )