This opinion cites 9 cases:

Christos Laganas v. Commissioner of Internal Revenue , 281 F.2d 731 ( 1960 )


Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue , 429 F.2d 650 ( 1970 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Floyd G. Paxton and Grace D. Paxton v. Commissioner of Internal Revenue , 520 F.2d 923 ( 1975 )


Commissioner of Internal Revenue v. Laughton , 113 F.2d 103 ( 1940 )


Commissioner of Internal Revenue v. Betts , 123 F.2d 534 ( 1941 )


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


United States v. Basye , 93 S. Ct. 1080 ( 1973 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )