This opinion cited by 3 cases:

Smith v. Commissioner , 67 T.C. 570 ( 1976 )

• United States Tax Court |   Wednesday, December 22, 1976 |   Cited 0 times

---

Mitchell v. Commissioner , 67 T.C.M. 3015 ( 1994 )

• United States Tax Court |   Thursday, May 26, 1994 |   Cited 0 times

---

Seagate Tech., Inc. v. Commissioner , 80 T.C.M. 759 ( 2000 )

• United States Tax Court |   Monday, November 27, 2000 |   Cited 0 times

---