This opinion cited by 8 cases:
Kem v. Commissioner , 51 T.C. 455 ( 1968 )
North Carolina Midland Railway Co. v. United States , 163 F. Supp. 610 ( 1958 )
Alaska Realty Co. v. Commissioner of Internal Rev. , 141 F.2d 675 ( 1944 )
Continental Illinois Corp. v. Commissioner , 61 T.C.M. 1916 ( 1991 )
Friend v. Commissioner of Internal Revenue , 119 F.2d 959 ( 1941 )
Kinzler v. Commissioner , 21 T.C.M. 341 ( 1962 )
Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal Revenue , 432 F.2d 961 ( 1970 )
St. Paul Union Depot Co. v. Commissioner of Internal Rev. , 123 F.2d 235 ( 1941 )