33 T.C. 141 (1959), 72999, Raymond I. Smith, Inc. v. C. I. R.
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- Federal Cases - RL Blaffer & Co. v. Commissioner of Internal Rev.
- Federal Cases - Pelton Steel Casting Co. v. Comm'r of Internal Revenue, Docket No. 50455.
- Federal Cases - Pelton Steel Casting Co. v. Commissioner of Int. Rev., 12107.
- Federal Cases - Young Motor Co. v. Comm'r of Internal Revenue, Docket No. 62101.
- Federal Cases - Raymond I. Smith, Inc. v. Comm'r of Internal Revenue
