This opinion cites 13 cases:

Phipps v. Commissioner of Internal Revenue , 54 F.2d 469 ( 1931 )


Harriss v. Commissioner of Internal Revenue , 143 F.2d 279 ( 1944 )


Oliver v. Commissioner of Internal Revenue , 138 F.2d 910 ( 1943 )


McFaddin v. Commissioner of Internal Revenue , 148 F.2d 570 ( 1945 )


White v. Commissioner of Internal Revenue , 172 F.2d 629 ( 1949 )


Brown v. Commissioner of Internal Revenue , 143 F.2d 468 ( 1944 )


Ehrman v. Commissioner of Internal Revenue , 120 F.2d 607 ( 1941 )


Welch v. Solomon , 99 F.2d 41 ( 1938 )


Burnet v. Harmel , 53 S. Ct. 74 ( 1932 )


Richards v. Commissioner of Internal Revenue , 81 F.2d 369 ( 1936 )


Foran v. Commissioner of Internal Revenue , 165 F.2d 705 ( 1948 )


Boomhower v. United States , 74 F. Supp. 997 ( 1947 )


Guthrie v. Jones , 72 F. Supp. 784 ( 1947 )