This opinion cites 5 cases:

Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )

• United States Tax Court |   Monday, July 14, 1986 |   Cited 0 times

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John Gatling v. Commissioner of Internal Revenue , 286 F.2d 139 ( 1961 )

• Court of Appeals for the Fourth Circuit |   Friday, January 6, 1961 |   Cited 0 times

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Manuel Cebollero v. Commissioner of Internal Revenue , 967 F.2d 986 ( 1992 )

• Court of Appeals for the Fourth Circuit |   Friday, June 19, 1992 |   Cited 0 times

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Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )

• Court of Appeals for the Fifth Circuit |   Friday, October 15, 1976 |   Cited 0 times

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

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

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