This opinion cited by 8 cases:

Rupe Investment Corporation v. Commissioner of Internal Revenue , 266 F.2d 624 ( 1959 )


Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal Revenue , 457 F.2d 1165 ( 1972 )


George W. S. Swenson and Ruth E. Swenson v. Commissioner of Internal Revenue , 309 F.2d 672 ( 1962 )


estate-of-sam-e-wilson-jr-deceased-ada-rogers-wilson-marnerleen , 255 F.2d 702 ( 1958 )


Swenson v. Commissioner , 37 T.C. 124 ( 1961 )


Henry Schwartz Corp. v. Commissioner , 60 T.C. 728 ( 1973 )


Rector v. Commissioner , 51 T.C.M. 141 ( 1985 )


Hegra Note Corp. v. Commissioner , 25 T.C.M. 479 ( 1966 )