This opinion cited by 2 cases:

First Nat. Bank & Trust Co. of Augusta v. United States , 191 F. Supp. 446 ( 1960 )

• District Court, S.D. Georgia |   Thursday, November 3, 1960 |   Cited 0 times

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Hailey v. Commissioner , 36 T.C. 120 ( 1961 )

• United States Tax Court |   Thursday, April 20, 1961 |   Cited 0 times

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