37 T.C. 107 (1961), 79407, Universal Castings Corp. v. C. I. R.
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- Federal Cases - COMMISSIONER OF INTERNAL REVENUE v. John Kelley Co.
- Federal Cases - Wilkinson v. Comm'r of Internal Revenue
- Federal Cases - Wilbur Sec. Co. v. Comm'r of Internal Revenue
- Federal Cases - John Kelley Co. v. Comm'r of Internal Revenue, Docket No. 109088.
- Federal Cases - Mills v. Comm'r of Internal Revenue, Docket No. 1066.