This opinion cited by 9 cases:

Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


National Lead Company v. Commissioner of Internal Revenue , 336 F.2d 134 ( 1964 )


Andrews v. Commissioner of Internal Revenue , 135 F.2d 314 ( 1943 )


Commissioner of Internal Revenue v. Sisto F. Corp. , 139 F.2d 253 ( 1943 )


Carroll Furniture Co. v. Commissioner of Internal Revenue , 197 F.2d 718 ( 1952 )


Haag v. Commissioner , 40 T.C. 488 ( 1963 )


Estate of Beck v. Comm'r , 56 T.C. 297 ( 1971 )


Strandquist v. Commissioner , 29 T.C.M. 387 ( 1970 )


Estate of Nordquist v. Commissioner , 31 T.C.M. 994 ( 1972 )