This opinion cited by 43 cases:

Sainte Claire Corp. v. Commissioner , 73 T.C.M. 2540 ( 1997 )

• United States Tax Court |   Monday, April 7, 1997 |   Cited 0 times

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Big "D" Development Corp. v. Commissioner , 30 T.C.M. 646 ( 1971 )

• United States Tax Court |   Monday, June 21, 1971 |   Cited 0 times

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Connell v. Commissioner , 42 T.C.M. 423 ( 1981 )

• United States Tax Court |   Monday, July 20, 1981 |   Cited 0 times

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