This opinion cited by 3 cases:

Estate of Smith v. Commissioner , 115 T.C. 342 ( 2000 )

• United States Tax Court |   Wednesday, October 18, 2000 |   Cited 0 times

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Estate of Algerine Allen Smith v. Commissioner , 115 T.C. No. 27 ( 2000 )

• United States Tax Court |   Wednesday, October 18, 2000 |   Cited 0 times

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James Charles Bacik v. Commissioner of Internal Revenue , 786 F.2d 1163 ( 1986 )

• Court of Appeals for the Sixth Circuit |   Monday, February 3, 1986 |   Cited 0 times

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