This opinion cited by 4 cases:

Peck v. Commissioner , 90 T.C. 162 ( 1988 )

• United States Tax Court |   Thursday, January 28, 1988 |   Cited 0 times

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New Mexico Bancorporation & Subsidiaries v. Commissioner , 74 T.C. 1342 ( 1980 )

• United States Tax Court |   Tuesday, September 23, 1980 |   Cited 0 times

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Estate of Norris v. Commissioner , 42 T.C.M. 408 ( 1981 )

• United States Tax Court |   Thursday, July 16, 1981 |   Cited 0 times

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McDonough v. Commissioner , 43 T.C.M. 1273 ( 1982 )

• United States Tax Court |   Monday, May 3, 1982 |   Cited 0 times

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