This opinion cited by 12 cases:

Roussel v. Commissioner , 37 T.C. 235 ( 1961 )


Brenner v. Commissioner , 62 T.C. 878 ( 1974 )


Florida Publishing Co. v. Commissioner , 64 T.C. 269 ( 1975 )


In Re Federated Department Stores, Inc. , 1992 Bankr. LEXIS 42 ( 1992 )


Canton Cotton Mills v. United States , 94 F. Supp. 561 ( 1951 )


The Van Iderstine Company v. Commissioner of Internal Revenue , 261 F.2d 211 ( 1958 )


Max Lutz and Ruth Lutz v. Commissioner of Internal Revenue , 282 F.2d 614 ( 1960 )


Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue , 475 F.2d 775 ( 1973 )


Jack Surasky v. United States , 325 F.2d 191 ( 1963 )


M. L. Eakes Co. v. Commissioner , 42 T.C.M. 658 ( 1981 )


Rollins v. Commissioner , 38 T.C.M. 1274 ( 1979 )


Hogg v. Allen , 105 F. Supp. 12 ( 1952 )