This opinion cites 9 cases:

V & M Homes, Inc. v. Commissioner of Internal Revenue , 263 F.2d 837 ( 1959 )


Koppers Company v. United States , 134 F. Supp. 290 ( 1955 )


Higgins v. Smith , 60 S. Ct. 355 ( 1940 )


George E. Warren Corporation v. United States , 141 F. Supp. 935 ( 1956 )


Alpha Tank & Sheet Metal Mfg. Co. v. United States , 116 F. Supp. 721 ( 1953 )


Wisconsin Central Railroad Company v. United States , 296 F.2d 750 ( 1961 )


Libson Shops, Inc., v. Koehler, District Director of Internal Revenue , 77 S. Ct. 990 ( 1957 )


Johnson v. Commissioner , 24 T.C. 107 ( 1955 )


V & M Homes, Inc. v. Commissioner , 28 T.C. 1121 ( 1957 )