33 T.C. 162 (1959), 63326, Wellman Operating Corp. v. C. I. R.
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- Federal Cases - Pelton Steel Casting Co. v. Comm'r of Internal Revenue, Docket No. 50455.
- Federal Cases - Wellman Operating Corp. v. Comm'r of Internal Revenue, Docket No. 63326.
- Federal Cases - I.A. Dress Co. v. Comm'r of Internal Revenue, Docket No. 63271.
- Federal Cases - Koma, Inc. v. Commissioner of Internal Revenue
- Federal Cases - Pelton Steel Casting Co. v. Commissioner of Int. Rev., 12107.