This opinion cited by 3 cases:

Banc One Corp. v. Commissioner , 84 T.C. 476 ( 1985 )

• United States Tax Court |   Thursday, March 28, 1985 |   Cited 0 times

---

Patterson v. Commissioner , 49 T.C.M. 670 ( 1985 )

• United States Tax Court |   Monday, February 4, 1985 |   Cited 0 times

---

Else v. Commissioner , 47 T.C.M. 941 ( 1984 )

• United States Tax Court |   Wednesday, January 18, 1984 |   Cited 0 times

---