This opinion cited by 3 cases:

joseph-simon-and-jonnie-h-simon-v-commissioner-of-internal-revenue , 644 F.2d 339 ( 1981 )

• Court of Appeals for the Fifth Circuit |   Friday, April 17, 1981 |   Cited 0 times

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Smith v. United States ( 2003 )

• Court of Appeals for the Fifth Circuit |   Tuesday, June 3, 2003 |   Cited 0 times

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Frank W. Smith Janice M. Smith v. United States , 328 F.3d 760 ( 2003 )

• Court of Appeals for the Fifth Circuit |   Wednesday, April 16, 2003 |   Cited 0 times

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