This opinion cites 3 cases:

Blanco v. Commissioner , 56 T.C. 512 ( 1971 )

• United States Tax Court |   Tuesday, June 15, 1971 |   Cited 0 times

---

Ward Gulvin and Estate of Dorothy Gulvin, Deceased v. Commissioner of Internal Revenue , 644 F.2d 2 ( 1981 )

• Court of Appeals for the Fifth Circuit |   Friday, May 1, 1981 |   Cited 0 times

---

Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

---