This opinion cites 8 cases:

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


Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States , 522 F.2d 708 ( 1975 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


Paramount-Richards Theatres, Inc. v. Commissioner of Internal Revenue , 153 F.2d 602 ( 1946 )


Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue , 423 F.2d 679 ( 1970 )


american-properties-inc-and-the-estate-of-stanley-s-sayres-deceased , 262 F.2d 150 ( 1958 )


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


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )