This opinion cited by 7 cases:
Sound Health Ass'n v. Commissioner , 71 T.C. 158 ( 1978 )
united-states-v-bank-of-america-national-trust-savings-association-a , 326 F.2d 51 ( 1964 )
The Lesavoy Foundation v. Commissioner of Internal Revenue , 238 F.2d 589 ( 1956 )
Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of America , 283 F.2d 503 ( 1960 )
National Chiropractic Ass'n v. Birmingham , 96 F. Supp. 874 ( 1951 )
Smale & Robinson, Inc. v. United States , 123 F. Supp. 457 ( 1954 )
Geisinger Health Plan v. Commissioner , 62 T.C.M. 1656 ( 1991 )