35 T.C. 429 (1960), 78887, Olmsted Inc. Life Agency v. C. I. R.
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- Federal Cases - West Missouri Power Co. v. Comm'r of Internal Revenue, Docket No. 30230.
- Federal Cases - McCartney v. Comm'r of Internal Revenue
- Federal Cases - Commissioner of Internal Revenue v. Oates
- Federal Cases - City Bank Farmers Trust Co. v. Hoey
- Federal Cases - Olmsted Inc. Life Agency v. Comm'r of Internal Revenue, Docket No. 78887.