This opinion cites 12 cases:

Fay v. Helvering , 120 F.2d 253 ( 1941 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


The Citizens Bank of Weston v. Commissioner of Internal Revenue , 252 F.2d 425 ( 1958 )


Anna Ervina West v. United States , 259 F.2d 704 ( 1958 )


John Alan Appleman and Jean G. Appleman v. United States , 338 F.2d 729 ( 1964 )


Howard F. Burns and Elna A. Burns v. United States , 284 F.2d 436 ( 1960 )


Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )


United States v. Rogers , 120 F.2d 244 ( 1941 )


West v. United States , 163 F. Supp. 739 ( 1958 )


Burns v. United States , 174 F. Supp. 203 ( 1959 )


Buist v. United States , 164 F. Supp. 218 ( 1958 )


Shopmaker v. United States , 119 F. Supp. 705 ( 1953 )