33 T.C. 1026 (1960), 65080, Electrical Fittings Corp. v. C. I. R.
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- Federal Cases - Commissioner of Internal Rev. v. Bagley & Sewall Co.
- Federal Cases - Tulane Hardwood Lumber Co. v. Comm'r of Internal Revenue
- Federal Cases - Elec. Fittings Corp. v. Comm'r of Internal Revenue, Docket No. 65080.
- Federal Cases - Bagley & Sewall Co. v. Comm'r of Internal Revenue, Docket No. 38146.
- Federal Cases - Smith & Welton v. United States