This opinion cited by 5 cases:

James v. Commissioner , 19 T.C. 1013 ( 1953 )

• United States Tax Court |   Friday, March 6, 1953 |   Cited 0 times

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Commissioner of Internal Revenue v. Erie Forge Co. , 167 F.2d 71 ( 1948 )

• Court of Appeals for the Third Circuit |   Tuesday, March 9, 1948 |   Cited 0 times

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Jennings v. Smith , 63 F. Supp. 834 ( 1945 )

• District Court, D. Connecticut |   Thursday, December 20, 1945 |   Cited 0 times

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Theopold v. United States , 164 F.2d 404 ( 1947 )

• Court of Appeals for the First Circuit |   Tuesday, December 2, 1947 |   Cited 0 times

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James M. Pierce Corporation v. Commissioner of Internal Revenue , 326 F.2d 67 ( 1964 )

• Court of Appeals for the Eighth Circuit |   Friday, February 28, 1964 |   Cited 0 times

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