This opinion cites 5 cases:

Davison v. Commissioner , 107 T.C. 35 ( 1996 )

• United States Tax Court |   Monday, August 26, 1996 |   Cited 0 times

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Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )

• Supreme Court of the United States |   Tuesday, February 22, 1977 |   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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Charles H. & Lessie B. Davison v. Commissioner of Internal Revenue , 141 F.3d 403 ( 1998 )

• Court of Appeals for the Second Circuit |   Wednesday, March 18, 1998 |   Cited 0 times

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Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )

• Supreme Court of the United States |   Wednesday, February 26, 1992 |   Cited 0 times

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