This opinion cites 10 cases:

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


John Gatling v. Commissioner of Internal Revenue , 286 F.2d 139 ( 1961 )


M. S. Millikin, and M. S. Millikin and Dorothy P. Millikin v. Commissioner of Internal Revenue , 298 F.2d 830 ( 1962 )


Michael F. Hallabrin, Mildred Hallabrin, Clarence I. Steffey, Marjorie P. Steffey v. Commissioner of Internal Revenue , 325 F.2d 298 ( 1963 )


Clifford F. Mack and Helen L. Mack v. Commissioner of Internal Revenue , 429 F.2d 182 ( 1970 )


Joseph L. Friedman v. Commissioner of Internal Revenue , 421 F.2d 658 ( 1970 )


Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal Revenue , 230 F.2d 336 ( 1956 )


Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal Revenue , 416 F.2d 101 ( 1969 )


Patton v. Commissioner of Internal Revenue , 168 F.2d 28 ( 1948 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )