This opinion cites 4 cases:

Diamond v. Commissioner , 56 T.C. 530 ( 1971 )

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

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Sol Diamond and Muriel Diamond v. Commissioner of Internal Revenue , 492 F.2d 286 ( 1974 )

• Court of Appeals for the Seventh Circuit |   Wednesday, February 27, 1974 |   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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Elliott v. Commissioner , 113 T.C. 125 ( 1999 )

• United States Tax Court |   Tuesday, August 10, 1999 |   Cited 0 times

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