This opinion cited by 23 cases:

Williams v. Commissioner , 41 T.C.M. 312 ( 1980 )

• United States Tax Court |   Thursday, October 30, 1980 |   Cited 0 times

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Gerardo v. Commissioner , 34 T.C.M. 1480 ( 1975 )

• United States Tax Court |   Thursday, November 13, 1975 |   Cited 0 times

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Patton v. Commissioner , 49 T.C.M. 1068 ( 1985 )

• United States Tax Court |   Wednesday, March 27, 1985 |   Cited 0 times

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