This opinion cites 12 cases:

john-f-kappel-and-edna-i-kappel-v-united-states-of-america-estate-of , 437 F.2d 1222 ( 1971 )


John L. Locke and Irene F. Locke v. Commissioner of Internal Revenue , 568 F.2d 663 ( 1978 )


Lyeth v. Hoey , 59 S. Ct. 155 ( 1938 )


United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue , 323 F.2d 913 ( 1963 )


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


Helvering v. Safe Deposit & Trust Co. of Baltimore , 62 S. Ct. 925 ( 1942 )


United States v. Lewis , 71 S. Ct. 522 ( 1951 )


Healy v. Commissioner , 73 S. Ct. 671 ( 1953 )


Woodward v. Commissioner , 90 S. Ct. 1302 ( 1970 )


United States v. Hilton Hotels Corp. , 90 S. Ct. 1307 ( 1970 )