This opinion cited by 3 cases:

Salley v. Commissioner , 55 T.C. 896 ( 1971 )

• United States Tax Court |   Monday, March 15, 1971 |   Cited 0 times

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Rufus C. Salley and Beulah S. Salley v. Commissioner of Internal Revenue , 319 F.2d 847 ( 1963 )

• Court of Appeals for the Fifth Circuit |   Wednesday, July 3, 1963 |   Cited 0 times

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Holtzman v. Commissioner , 35 T.C.M. 1088 ( 1976 )

• United States Tax Court |   Thursday, August 12, 1976 |   Cited 0 times

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