This opinion cites 3 cases:

Jones v. Commissioner , 79 T.C. 668 ( 1982 )

• United States Tax Court |   Monday, October 25, 1982 |   Cited 0 times

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McGowan v. Commissioner , 67 T.C. 599 ( 1976 )

• United States Tax Court |   Wednesday, December 29, 1976 |   Cited 0 times

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Montana v. United States , 99 S. Ct. 970 ( 1979 )

• Supreme Court of the United States |   Thursday, February 22, 1979 |   Cited 0 times

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