44 T.C. 382 (1965), 91253, Perlmutter v. C. I. R.
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- Federal Cases - 167 F.2d 583 (2nd Cir. 1948), 39, Ecco High Frequency Corp. v. C.I.R.
- Federal Cases - 71 F.2d 673 (2nd Cir. 1934), 400, Commissioner of Internal Revenue v. Oswego Falls Corporation
- Federal Cases - 88 F.2d 650 (2nd Cir. 1937), 229, Olsen v. Helvering
- Federal Cases - 208 F.Supp. 531 (E.D.N.Y. 1962), Civ. A. 19659, United States v. Buschman
- Federal Cases - 173 F.2d 958 (4th Cir. 1949), 5835, Miles-Conley Co. v. C.I.R.