This opinion cited by 13 cases:

Nat Harrison Assoc., Inc. v. Commissioner ( 1964 )


Ohio River Collieries Co. v. Commissioner ( 1981 )


Louis N. Pokress and Estate of Lucille A. Pokress, Deceased, Louis N. Pokress v. Commissioner of Internal Revenue ( 1956 )


Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal Revenue ( 1963 )


Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal Revenue ( 1955 )


E-Z Sew Enterprises, Inc. v. United States ( 1966 )


Mammoth Coal Co. v. Commissioner ( 1954 )


Desrosiers v. Commissioner ( 1962 )


Elm Development Co. v. Commissioner ( 1962 )


P & R Investors, Inc. v. Commissioner ( 1963 )


denise-coal-company-v-commissioner-of-internal-revenue-estate-of-charles ( 1959 )


C. W. And Mattie Stilwell and S. W. And Rosie Stilwell v. United States ( 1957 )


Elm Development Company v. Commissioner of Internal Revenue ( 1963 )