This opinion cites 4 cases:

Smith v. Commissioner ( 1988 )

• United States Tax Court |   Monday, December 12, 1988 |   Cited 0 times

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Parks v. Commissioner ( 1990 )

• United States Tax Court |   Tuesday, April 24, 1990 |   Cited 0 times

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Donald G. Smith v. Commissioner of Internal Revenue ( 1991 )

• Court of Appeals for the Sixth Circuit |   Monday, April 22, 1991 |   Cited 0 times

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Welch v. Helvering ( 1933 )

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

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