This opinion cited by 5 cases:

Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )

• United States Tax Court |   Wednesday, December 31, 1980 |   Cited 0 times

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885 Inv. Co. v. Commissioner , 95 T.C. 156 ( 1990 )

• United States Tax Court |   Thursday, August 16, 1990 |   Cited 0 times

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Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )

• Supreme Court of the United States |   Monday, March 7, 1983 |   Cited 0 times

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Payne v. Comm'r , 2016 Tax Ct. Summary LEXIS 30 ( 2016 )

• United States Tax Court |   Thursday, June 23, 2016 |   Cited 0 times

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Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )

• Court of Appeals for the Ninth Circuit |   Monday, September 14, 1981 |   Cited 0 times

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