This opinion cited by 10 cases:

Estate of Applestein v. Commissioner , 80 T.C. 331 ( 1983 )

• United States Tax Court |   Wednesday, February 2, 1983 |   Cited 0 times

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Home Furniture Co. v. Commissioner of Internal Rev. , 168 F.2d 312 ( 1948 )

• Court of Appeals for the Fourth Circuit |   Tuesday, May 18, 1948 |   Cited 0 times

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Beirne v. Commissioner , 52 T.C. 210 ( 1969 )

• United States Tax Court |   Thursday, May 8, 1969 |   Cited 0 times

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Nittler v. Commissioner , 39 T.C.M. 422 ( 1979 )

• United States Tax Court |   Thursday, November 1, 1979 |   Cited 0 times

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Koufman v. Commissioner , 35 T.C.M. 1509 ( 1976 )

• United States Tax Court |   Thursday, October 28, 1976 |   Cited 0 times

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Sugarman v. Commissioner , 21 T.C.M. 1018 ( 1962 )

• United States Tax Court |   Monday, August 6, 1962 |   Cited 0 times

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Lockwood v. Commissioner , 27 T.C.M. 1462 ( 1968 )

• United States Tax Court |   Wednesday, November 27, 1968 |   Cited 0 times

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Estate of Woodham v. Commissioner , 35 T.C.M. 805 ( 1976 )

• United States Tax Court |   Wednesday, June 9, 1976 |   Cited 0 times

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Miller v. Commissioner , 41 T.C.M. 139 ( 1980 )

• United States Tax Court |   Monday, October 6, 1980 |   Cited 0 times

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Boyce v. United States , 190 F. Supp. 950 ( 1961 )

• District Court, W.D. Louisiana |   Wednesday, February 15, 1961 |   Cited 0 times

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