This opinion cites 3 cases:

Richardson v. Commissioner , 72 T.C. 818 ( 1979 )

• United States Tax Court |   Thursday, August 9, 1979 |   Cited 0 times

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Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )

• Court of Appeals for the Sixth Circuit |   Tuesday, June 24, 1986 |   Cited 0 times

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United States v. Boyle , 105 S. Ct. 687 ( 1985 )

• Supreme Court of the United States |   Wednesday, January 9, 1985 |   Cited 0 times

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