This opinion cites 5 cases:

Thor Power Tool Co. v. Commissioner ( 1979 )

• Supreme Court of the United States |   Tuesday, January 16, 1979 |   Cited 0 times

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Drazen v. Commissioner ( 1960 )

• United States Tax Court |   Thursday, September 22, 1960 |   Cited 0 times

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Lucas v. American Code Co. ( 1930 )

• Supreme Court of the United States |   Monday, February 24, 1930 |   Cited 0 times

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Valdes v. Commissioner ( 1973 )

• United States Tax Court |   Monday, September 17, 1973 |   Cited 0 times

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Sperapani v. Commissioner ( 1964 )

• United States Tax Court |   Thursday, April 30, 1964 |   Cited 0 times

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