This opinion cites 3 cases:

Allen v. Commissioner ( 1979 )

• United States Tax Court |   Monday, April 2, 1979 |   Cited 0 times

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Estate of Elizabeth L. Power v. Commissioner of Internal Revenue ( 1984 )

• Court of Appeals for the First Circuit |   Thursday, June 21, 1984 |   Cited 0 times

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independent-electric-supply-inc-v-commissioner-of-internal-revenue ( 1986 )

• Court of Appeals for the Ninth Circuit |   Friday, January 24, 1986 |   Cited 0 times

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