143 F.2d 201 (2nd Cir. 1944), 343, Commissioner of Internal Revenue v. Gutman
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- Federal Cases - 141 F.2d 208 (2nd Cir. 1944), 60, Johnston v. Helvering
- Federal Cases - 1 T.C. 365 (1942), 107985, Gutman v. C. I. R.
- New York - 267 N.Y. 96, McKee v. McKee
- New York - 269 N.Y. 464, In re Chapal's Will
- Code of Federal Regulations - Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999
