This opinion cited by 3 cases:

American Air Filter Co. v. Commissioner , 81 T.C. 709 ( 1983 )

• United States Tax Court |   Wednesday, October 12, 1983 |   Cited 0 times

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Garcia v. Commissioner , 58 T.C.M. 121 ( 1989 )

• United States Tax Court |   Monday, September 11, 1989 |   Cited 0 times

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United States v. Texas Mexican Railway Company , 263 F.2d 31 ( 1959 )

• Court of Appeals for the Fifth Circuit |   Friday, January 30, 1959 |   Cited 0 times

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