39 T.C. 70 (1962), 83294, Rouse v. C. I. R.
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- Federal Cases - Massey Motors, Inc v. United States Commissioner of Internal Revenue v. Evans Hertz Corporation v. United States, s. 141
- Federal Cases - Phillips v. Comm'r of Internal Revenue, Docket Nos. 48289
- Federal Cases - Bradley v. Comm'r of Internal Revenue
- Federal Cases - Crabtree v. Comm'r of Internal Revenue