This opinion cites 2 cases:

Black Gold Energy Corp. v. Commissioner , 99 T.C. 482 ( 1992 )

• United States Tax Court |   Thursday, October 15, 1992 |   Cited 0 times

---

Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )

• Supreme Court of the United States |   Tuesday, February 22, 1977 |   Cited 0 times

---