This opinion cited by 9 cases:

Commissioner of Internal Revenue v. Erie Forge Co. , 167 F.2d 71 ( 1948 )


Ferdinand Cinelli and Sarah M. Cinelli v. Commissioner of Internal Revenue , 502 F.2d 695 ( 1974 )


Ethel A. Doll v. Seldon R. Glenn , 231 F.2d 186 ( 1956 )


Commissioner of Internal Revenue v. Joseph E. Seagram & Sons, Inc. , 394 F.2d 738 ( 1968 )


United States v. Frank G. Tuschman, Nellie D. Tuschman and Preston G. Tuschman , 405 F.2d 688 ( 1969 )


Fame Tool & Manufacturing Co. v. Commissioner of Internal Revenue , 334 F. Supp. 23 ( 1971 )


Tulia Feedlot, Inc. v. United States , 513 F.2d 800 ( 1975 )


King, Quirk & Co. v. Commissioner , 20 T.C.M. 1429 ( 1961 )


APCO Valve Co. v. Commissioner , 21 T.C.M. 1622 ( 1962 )