This opinion cites 4 cases:

Oden v. Commissioner , 56 T.C. 569 ( 1971 )

• United States Tax Court |   Monday, June 21, 1971 |   Cited 0 times

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Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )

• Supreme Court of the United States |   Monday, April 9, 1945 |   Cited 0 times

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W. B. Rushing v. Commissioner of Internal Revenue , 441 F.2d 593 ( 1971 )

• Court of Appeals for the Fifth Circuit |   Monday, April 19, 1971 |   Cited 0 times

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Burnet v. S. & L. Building Corp. , 53 S. Ct. 428 ( 1933 )

• Supreme Court of the United States |   Monday, March 13, 1933 |   Cited 0 times

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