This opinion cited by 2 cases:

Maley v. Commissioner , 17 T.C. 260 ( 1951 )

• United States Tax Court |   Wednesday, September 5, 1951 |   Cited 0 times

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Seabrook v. Commissioner of Internal Revenue , 196 F.2d 322 ( 1952 )

• Court of Appeals for the Fifth Circuit |   Friday, April 18, 1952 |   Cited 0 times

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