This opinion cited by 12 cases:

Pelton Steel Casting Co. v. Commissioner , 28 T.C. 153 ( 1957 )


World Pub. Co. v. United States , 72 F. Supp. 886 ( 1947 )


The Shaw-Walker Company, a Corporation v. Commissioner of Internal Revenue , 390 F.2d 205 ( 1968 )


The Donruss Company v. United States and America , 384 F.2d 292 ( 1967 )


Trico Products Corporation v. McGowan , 67 F. Supp. 311 ( 1946 )


Perfection Foods, Inc. v. Commissioner , 24 T.C.M. 61 ( 1965 )


Atlantic Commerce & Shipping Co. v. Commissioner , 32 T.C.M. 473 ( 1973 )


Lamark Shipping Agency, Inc. v. Commissioner , 42 T.C.M. 38 ( 1981 )


Proctor v. Commissioner , 42 T.C.M. 725 ( 1981 )


Marie's Shoppe, Inc. v. Commissioner , 36 T.C.M. 1548 ( 1977 )


Faber Cement Block Co. v. Commissioner , 50 T.C. 317 ( 1968 )


John L. Hawkinson and Laura W. Hawkinson, Husband and Wife v. Commissioner of Internal Revenue , 235 F.2d 747 ( 1956 )