This opinion cited by 4 cases:

Brewin v. Commissioner , 72 T.C. 1055 ( 1979 )

• United States Tax Court |   Wednesday, September 12, 1979 |   Cited 0 times

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Roger C. Brewin and Mary T. Brewin v. Commissioner of Internal Revenue, Kurt H. And Jolanda M. Teil v. Commissioner of Internal Revenue , 639 F.2d 805 ( 1981 )

• Court of Appeals for the D.C. Circuit |   Wednesday, January 21, 1981 |   Cited 0 times

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Schwartz v. Commissioner , 41 T.C.M. 431 ( 1980 )

• United States Tax Court |   Tuesday, November 25, 1980 |   Cited 0 times

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Alcalen v. Commissioner , 48 T.C.M. 406 ( 1984 )

• United States Tax Court |   Thursday, June 28, 1984 |   Cited 0 times

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