This opinion cites 11 cases:

Henry Van Hummell, Inc. v. Commissioner of Internal Revenue , 364 F.2d 746 ( 1966 )


United Block Co. v. Helvering , 123 F.2d 704 ( 1941 )


The Smoot Sand & Gravel Corporation v. Commissioner of Internal Revenue , 274 F.2d 495 ( 1960 )


Novelart Manufacturing Company v. Commissioner of Internal Revenue , 434 F.2d 1011 ( 1970 )


Raymond I. Smith, Inc. v. Commissioner of Internal Revenue , 292 F.2d 470 ( 1961 )


JM Perry & Co. v. Commissioner of Internal Revenue , 120 F.2d 123 ( 1941 )


Cummins Diesel Sales of Oregon, Inc. v. United States of America, Robert H. Wills and Lillian Wills v. United States , 321 F.2d 503 ( 1963 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Fenco, Inc. v. United States , 234 F. Supp. 317 ( 1964 )


Harry A. Koch Co. v. Vinal , 228 F. Supp. 782 ( 1964 )


Cummins Diesel Sales of Oregon, Inc. v. United States , 207 F. Supp. 746 ( 1962 )