This opinion cited by 8 cases:

Collino v. Commissioner ( 1956 )


Jellinek v. Commissioner ( 1961 )


White Farm Equipment Co. v. Commissioner ( 1973 )


Brittingham v. Commissioner ( 1976 )


Selig v. United States ( 1983 )


Budhwani v. Commissioner ( 1978 )


Fox v. Commissioner ( 1975 )


Carson v. Commissioner ( 1978 )