This opinion cites 10 cases:

Spring Canyon Coal Co. v. Commissioner of Int. Rev. , 43 F.2d 78 ( 1930 )


Commissioner of Internal Revenue v. Treganowan , 183 F.2d 288 ( 1950 )


Securities & Exchange Commission v. Variable Annuity Life Insurance , 79 S. Ct. 618 ( 1959 )


Commissioner of Internal Revenue v. Chelsea Products, Inc , 197 F.2d 620 ( 1952 )


commissioner-of-internal-revenue-v-transport-manufacturing-and-equipment , 478 F.2d 731 ( 1973 )


Allied Fidelity Corporation, F/k/a, William E. Roe, Allied Agents, Inc. v. Commissioner of Internal Revenue , 572 F.2d 1190 ( 1978 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Helvering v. Le Gierse , 61 S. Ct. 646 ( 1941 )


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


Haynes v. United States , 77 S. Ct. 649 ( 1957 )