29 T.C. 833 (1958), 60547, Southern Ford Tractor Corp. v. C. I. R.
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- Federal Cases - JM Perry & Co. v. Commissioner of Internal Revenue
- Federal Cases - Imerman v. Comm'r of Internal Revenue
- Federal Cases - Timberlake v. Commissioner of Internal Revenue
- Federal Cases - Palmer v. Commissioner of Internal Revenue Helvering v. Palmer
- Federal Cases - Utter-McKinley Mortuaries v. Commissioner of Int. Rev., 14130.