This opinion cites 4 cases:

Commissioner v. Tower ( 1946 )

• Supreme Court of the United States |   Monday, February 25, 1946 |   Cited 0 times

---

Miller v. Commissioner , 114 T.C. 184 ( 2000 )

• United States Tax Court |   Friday, March 24, 2000 |   Cited 0 times

---

Frank Scarangella v. Commissioner of Internal Revenue , 418 F.2d 228 ( 1969 )

• Court of Appeals for the Third Circuit |   Wednesday, November 19, 1969 |   Cited 0 times

---

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

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

---