This opinion cited by 14 cases:

Gloucester Ice & Cold Storage Co. v. Commissioner of Internal Revenue , 298 F.2d 183 ( 1962 )


P. M. Finance Corporation v. Commissioner of Internal Revenue , 302 F.2d 786 ( 1962 )


Seaboard Realty, Inc. v. District of Columbia , 184 F.2d 269 ( 1950 )


Commissioner of Internal Revenue v. John Kelley Co. , 146 F.2d 466 ( 1944 )


Jordan Co. v. Allen , 85 F. Supp. 437 ( 1949 )


Community TV Association of Havre v. United States , 203 F. Supp. 270 ( 1962 )


Kraft Foods Co. v. Commissioner , 21 T.C. 513 ( 1954 )


P. F. Scheidelman & Sons, Inc. v. Commissioner , 24 T.C.M. 168 ( 1965 )


Estate of Hosmer v. Commissioner , 32 T.C.M. 77 ( 1973 )


Lisle v. Commissioner , 35 T.C.M. 627 ( 1976 )


Ruspyn Corp. v. Commissioner , 18 T.C. 769 ( 1952 )


Monon Railroad v. Commissioner , 55 T.C. 345 ( 1970 )


Portage Plastics Company v. United States , 301 F. Supp. 684 ( 1969 )


Beaver Pipe Tools, Inc. v. Carey , 139 F. Supp. 470 ( 1955 )