20 T.C. 983 (1953), 38146, Bagley & Sewall Co. v. C.I.R.
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- Federal Cases - Logan & Kanawha Coal Co. v. Comm'r of Internal Revenue, Docket No. 6016.
- Federal Cases - Bagley & Sewall Co. v. Comm'r of Internal Revenue, Docket No. 38146.
- Federal Cases - Clark v. Comm'r of Internal Revenue
- Federal Cases - Western Wine & Liquor Co. v. Comm'r of Internal Revenue
- Federal Cases - Exposition Souvenir Corp. v. Commissioner of Int. Rev., 245