This opinion cited by 9 cases:

J. Ungar, Inc. v. Commissioner of Internal Revenue, Jesse Ungar (Transferee) v. Commissioner of Internal Revenue , 244 F.2d 90 ( 1957 )


Robert M. Diggs and Clara C. Diggs v. Commissioner of Internal Revenue , 281 F.2d 326 ( 1960 )


Jordan Marsh Company v. Commissioner of Internal Revenue , 269 F.2d 453 ( 1959 )


Commissioner of Int. Rev. v. Transport Trad. & Term. Corp. , 176 F.2d 570 ( 1949 )


Century Electric Co. v. Commissioner of Internal Revenue , 192 F.2d 155 ( 1951 )


sigurd-n-hersloff-and-joseph-j-stern-trustees-on-dissolution-pursuant , 310 F.2d 947 ( 1963 )


Henry Hess Co. v. Commissioner , 16 T.C. 1363 ( 1951 )


Sayre v. United States , 163 F. Supp. 495 ( 1958 )


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