This opinion cited by 7 cases:

Seaboard Commercial Corp. v. Commissioner ( 1957 )


Ernest, Holdeman & Collet, Inc. v. Commissioner ( 1960 )


Jones v. Commissioner ( 1970 )


Greenspan v. Commissioner ( 1980 )


Lockwood v. Commissioner ( 1968 )


Anderson v. Commissioner ( 1971 )


Dougherty v. Commissioner ( 1973 )