This opinion cited by 11 cases:

Mesi v. Commissioner , 25 T.C. 513 ( 1955 )


Wm. T. Stover Co. v. Commissioner , 27 T.C. 434 ( 1956 )


Graham v. Commissioner , 40 T.C. 14 ( 1963 )


M.H. Bell and Bettie Lou Bell v. Commissioner of Internal Revenue , 320 F.2d 953 ( 1963 )


Commissioner of Int. Rev. v. Longhorn Portland Cem. Co. , 148 F.2d 276 ( 1945 )


United States v. Jaffray , 97 F.2d 488 ( 1938 )


Port v. United States , 163 F. Supp. 645 ( 1958 )


Jerry Rossman Corporation v. Commissioner of Int. Rev. , 175 F.2d 711 ( 1949 )


Rodgers v. United States , 68 S. Ct. 5 ( 1947 )


Matula v. Commissioner , 40 T.C. 914 ( 1963 )


Riss & Co. v. Commissioner , 23 T.C.M. 1113 ( 1964 )