This opinion cited by 4 cases:

McGrath v. Comm'r , 97 T.C.M. 1661 ( 2009 )

• United States Tax Court |   Wednesday, June 3, 2009 |   Cited 0 times

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McDermid v. Commissioner , 54 T.C. 1727 ( 1970 )

• United States Tax Court |   Monday, September 14, 1970 |   Cited 0 times

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Jiu v. Commissioner , 30 T.C.M. 220 ( 1971 )

• United States Tax Court |   Tuesday, March 23, 1971 |   Cited 0 times

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Jewell v. Comm'r , 69 T.C. 791 ( 1978 )

• United States Tax Court |   Monday, February 27, 1978 |   Cited 0 times

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