This opinion cited by 3 cases:

Atlas Oil & Refining Corp. v. Commissioner , 36 T.C. 675 ( 1961 )

• United States Tax Court |   Friday, July 14, 1961 |   Cited 0 times

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Rockton & Rion Ry. v. Davis , 159 F.2d 291 ( 1946 )

• Court of Appeals for the Fourth Circuit |   Thursday, December 12, 1946 |   Cited 0 times

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Claridge Apartments Co. v. Commissioner , 65 S. Ct. 172 ( 1944 )

• Supreme Court of the United States |   Monday, December 11, 1944 |   Cited 0 times

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