This opinion cited by 5 cases:

Anderson v. Commissioner , 56 T.C. 1370 ( 1971 )

• United States Tax Court |   Monday, September 27, 1971 |   Cited 0 times

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Lorenzo A. Beltran v. United States of America, Enrique A. And Olga P. Onetti v. United States , 441 F.2d 954 ( 1971 )

• Court of Appeals for the Seventh Circuit |   Tuesday, April 27, 1971 |   Cited 0 times

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Whyte v. Commissioner , 52 T.C.M. 677 ( 1986 )

• United States Tax Court |   Monday, September 29, 1986 |   Cited 0 times

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Bibiloni v. Commissioner , 32 T.C.M. 1369 ( 1973 )

• United States Tax Court |   Thursday, December 27, 1973 |   Cited 0 times

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Laney v. Commissioner , 74 T.C.M. 507 ( 1997 )

• United States Tax Court |   Thursday, September 11, 1997 |   Cited 0 times

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