This opinion cites 3 cases:

Adams v. Commissioner , 60 T.C. 300 ( 1973 )

• United States Tax Court |   Tuesday, May 29, 1973 |   Cited 0 times

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Rosenbaum v. Internal Revenue Service , 615 F. Supp. 23 ( 1985 )

• District Court, N.D. Ohio |   Wednesday, May 22, 1985 |   Cited 0 times

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New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )

• Supreme Court of the United States |   Monday, May 28, 1934 |   Cited 0 times

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