This opinion cites 5 cases:

Brookes v. Commissioner , 108 T.C. 1 ( 1997 )

• United States Tax Court |   Thursday, January 2, 1997 |   Cited 0 times

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Commissioner of Internal Revenue v. The S. Frieder & Sons Company , 228 F.2d 478 ( 1955 )

• Court of Appeals for the Third Circuit |   Wednesday, December 28, 1955 |   Cited 0 times

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The Manchester Group Subsidiaries, Formerly Torrey Development Corporation v. Commissioner of Internal Revenue , 113 F.3d 1087 ( 1997 )

• Court of Appeals for the Ninth Circuit |   Monday, May 19, 1997 |   Cited 0 times

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Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue , 517 F.2d 13 ( 1975 )

• Court of Appeals for the Seventh Circuit |   Friday, May 23, 1975 |   Cited 0 times

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Haley v. Commissioner , 805 F. Supp. 834 ( 1992 )

• District Court, E.D. California |   Wednesday, July 29, 1992 |   Cited 0 times

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