This opinion cited by 2 cases:

Cuddihy v. Commissioner , 32 T.C. 1171 ( 1959 )

• United States Tax Court |   Thursday, September 10, 1959 |   Cited 0 times

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Smith v. United States , 139 F. Supp. 305 ( 1956 )

• United States Court of Claims |   Tuesday, January 31, 1956 |   Cited 0 times

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