This opinion cites 5 cases:

Jackson v. Commissioner , 73 T.C. 394 ( 1979 )

• United States Tax Court |   Wednesday, November 28, 1979 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   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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Anderson v. City of Bessemer City , 105 S. Ct. 1504 ( 1985 )

• Supreme Court of the United States |   Tuesday, March 19, 1985 |   Cited 0 times

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Llorente v. Commissioner , 74 T.C. 260 ( 1980 )

• United States Tax Court |   Tuesday, May 13, 1980 |   Cited 0 times

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