This opinion cites 4 cases:

Kraus v. Commissioner , 59 T.C. 681 ( 1973 )

• United States Tax Court |   Thursday, February 22, 1973 |   Cited 0 times

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Garlock, Inc. v. Commissioner of Internal Revenue , 489 F.2d 197 ( 1973 )

• Court of Appeals for the Second Circuit |   Wednesday, December 12, 1973 |   Cited 0 times

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Hans P. Kraus and Hanni Z. Kraus v. Commissioner of Internal Revenue , 490 F.2d 898 ( 1974 )

• Court of Appeals for the Second Circuit |   Thursday, January 3, 1974 |   Cited 0 times

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Foman v. Davis , 83 S. Ct. 227 ( 1962 )

• Supreme Court of the United States |   Monday, December 3, 1962 |   Cited 0 times

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