This opinion cited by 7 cases:

Daya v. Commissioner , 80 T.C.M. 743 ( 2000 )

• United States Tax Court |   Wednesday, November 22, 2000 |   Cited 0 times

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Pierce v. Commissioner , 41 T.C.M. 1571 ( 1981 )

• United States Tax Court |   Tuesday, May 26, 1981 |   Cited 0 times

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Livingston v. Commissioner , 35 T.C.M. 916 ( 1976 )

• United States Tax Court |   Wednesday, June 30, 1976 |   Cited 0 times

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Schmidt v. Commissioner , 54 T.C.M. 867 ( 1987 )

• United States Tax Court |   Monday, October 5, 1987 |   Cited 0 times

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O'Connor v. Commissioner , 32 T.C.M. 156 ( 1973 )

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

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Johnson v. Commissioner , 31 T.C.M. 941 ( 1972 )

• United States Tax Court |   Tuesday, September 5, 1972 |   Cited 0 times

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Ritchie v. Commissioner , 39 T.C.M. 668 ( 1979 )

• United States Tax Court |   Thursday, December 6, 1979 |   Cited 0 times

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