This opinion cited by 8 cases:

estate-of-albert-e-maccrowe-deceases-james-c-l-anderson-administrator , 240 F.2d 841 ( 1956 )


Dixie MacHine Welding & Metal Works, Inc. v. United States , 315 F.2d 439 ( 1963 )


Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal Revenue , 283 F.2d 785 ( 1960 )


Neil Sullivan and Grace Sullivan v. Commissioner of Internal Revenue, James Ross and Ann Ross v. Commissioner of Internal Revenue , 241 F.2d 46 ( 1957 )


United Draperies, Inc. v. Commissioner of Internal Revenue , 340 F.2d 936 ( 1965 )


E. W. Edwards & Sons v. United States , 162 F. Supp. 97 ( 1957 )


Estate of Simkins v. Commissioner , 37 T.C.M. 1388 ( 1978 )


Forster Mfg. Co. v. Commissioner , 31 T.C.M. 647 ( 1972 )