This opinion cited by 9 cases:

amy-c-mellott-paul-c-mellott-and-forrest-r-mellott-a-minor-and-kay , 257 F.2d 798 ( 1958 )


Old National Bank in Evansville v. Commissioner of Internal Revenue , 256 F.2d 639 ( 1958 )


E. O. Bookwalter, District Director of Internal Revenue v. Hutchens Metal Products, Inc. , 281 F.2d 174 ( 1960 )


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


Thermatool Corp. v. Dept., Revenue Serv. , 43 Conn. Super. Ct. 260 ( 1994 )


In Re Luster , 134 B.R. 632 ( 1991 )


Huyler's (Corp.) v. Commissioner , 38 T.C. 773 ( 1962 )


Arc Realty Co. v. Commissioner , 34 T.C. 484 ( 1960 )


Davis Bros. Restaurant, Inc. v. Commissioner , 60 T.C. 525 ( 1973 )