This opinion cites 3 cases:

Tanner v. Commissioner , 45 T.C. 145 ( 1965 )

• United States Tax Court |   Thursday, November 4, 1965 |   Cited 0 times

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Rainwater v. Commissioner , 23 T.C. 450 ( 1954 )

• United States Tax Court |   Tuesday, December 7, 1954 |   Cited 0 times

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United States v. Janis , 96 S. Ct. 3021 ( 1976 )

• Supreme Court of the United States |   Monday, October 4, 1976 |   Cited 0 times

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