This opinion cited by 9 cases:

Roussel v. Commissioner , 37 T.C. 235 ( 1961 )

• United States Tax Court |   Tuesday, November 21, 1961 |   Cited 0 times

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Arrigoni v. Commissioner , 73 T.C. 792 ( 1980 )

• United States Tax Court |   Wednesday, February 6, 1980 |   Cited 0 times

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Estate of Rapoport v. Commissioner , 44 T.C.M. 1330 ( 1982 )

• United States Tax Court |   Monday, October 4, 1982 |   Cited 0 times

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American Credit Corp. v. Commissioner , 32 T.C.M. 122 ( 1973 )

• United States Tax Court |   Tuesday, February 13, 1973 |   Cited 0 times

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Stark v. Commissioner , 45 T.C.M. 22 ( 1982 )

• United States Tax Court |   Thursday, November 4, 1982 |   Cited 0 times

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Harris v. Commissioner , 32 T.C.M. 718 ( 1973 )

• United States Tax Court |   Monday, July 9, 1973 |   Cited 0 times

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Saltzman v. Commissioner , 68 T.C.M. 1544 ( 1994 )

• United States Tax Court |   Thursday, December 29, 1994 |   Cited 0 times

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DECLERK v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 99 ( 2004 )

• United States Tax Court |   Monday, November 1, 2004 |   Cited 0 times

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Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )

• United States Tax Court |   Wednesday, May 11, 2005 |   Cited 0 times

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