This opinion cited by 25 cases:

Otsuki v. Commissioner , 53 T.C. 96 ( 1969 )

• United States Tax Court |   Wednesday, October 29, 1969 |   Cited 0 times

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POLDRUGOVAZ v. COMMISSIONER , 47 T.C.M. 860 ( 1984 )

• United States Tax Court |   Tuesday, January 10, 1984 |   Cited 0 times

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Lang v. Commissioner , 20 T.C.M. 666 ( 1961 )

• United States Tax Court |   Monday, May 15, 1961 |   Cited 0 times

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Reliable Credit Ass'n v. Commissioner , 73 T.C.M. 1948 ( 1997 )

• United States Tax Court |   Monday, February 10, 1997 |   Cited 0 times

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Unger v. Commissioner , 80 T.C.M. 276 ( 2000 )

• United States Tax Court |   Thursday, August 24, 2000 |   Cited 0 times

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