This opinion cited by 2 cases:

Petersen v. Commissioner , 38 T.C. 137 ( 1962 )

• United States Tax Court |   Wednesday, April 25, 1962 |   Cited 0 times

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Commissioner v. Gillette Motor Transport, Inc. , 80 S. Ct. 1497 ( 1960 )

• Supreme Court of the United States |   Monday, June 27, 1960 |   Cited 0 times

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