This opinion cited by 13 cases:

Waterman Steamship Corporation v. United States ( 1962 )


Aagaard v. Commissioner ( 1971 )


Howell v. Commissioner ( 1972 )


S & H, Inc. v. Commissioner ( 1982 )


Harold G. Williams v. Commissioner of Internal Revenue ( 1961 )


Robert A. Riddell v. Leon W. Scales ( 1969 )


Sharp v. United States ( 1961 )


William M. Reese and Catholeen Reese v. Commissioner of Internal Revenue ( 1980 )


Arthur F. Brook and Ruth T. Brook v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Wire-O Binding Company, Inc. ( 1966 )


Estate of Lenheim v. Commissioner ( 1990 )


Baumgart v. Commissioner ( 1983 )


Thomas v. Commissioner ( 1981 )


Draper v. Commissioner ( 1959 )