54 T.C. 385 (1970), 834-68, M & W Gear Co. v. C.I.R.
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- Federal Cases - Mills v. Comm'r of Internal Revenue, Docket No. 9926.
- Federal Cases - M&W Gear Co. v. Comm'r of Internal Revenue
- Illinois - Arco Bag Co. v. Facings, Inc.
- Federal Cases - Rotorite Corporation v. Commissioner of Internal Rev., 7340.
- Federal Cases - Haggard v. Commissioner of Internal Revenue, 15040.