This opinion cites 2 cases:

Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 ( 1971 )

• United States Tax Court |   Tuesday, September 21, 1971 |   Cited 0 times

---

Pens. Plan Guide (Cch) P 23936e , 107 F.3d 877 ( 1997 )

• Court of Appeals for the Ninth Circuit |   Thursday, February 27, 1997 |   Cited 0 times

---