This opinion cites 4 cases:

Union Electric Co. v. Commissioner , 10 T.C. 802 ( 1948 )

• United States Tax Court |   Tuesday, May 11, 1948 |   Cited 0 times

---

United States v. Ludey , 47 S. Ct. 608 ( 1927 )

• Supreme Court of the United States |   Monday, May 16, 1927 |   Cited 0 times

---

Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

---

Hertz Corp. v. United States , 80 S. Ct. 1420 ( 1960 )

• Supreme Court of the United States |   Monday, June 27, 1960 |   Cited 0 times

---