This opinion cited by 3 cases:

National-Standard Company v. Commissioner of Internal Revenue , 749 F.2d 369 ( 1984 )

• Court of Appeals for the Sixth Circuit |   Wednesday, December 12, 1984 |   Cited 0 times

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Babin v. Commissioner , 64 T.C.M. 1357 ( 1992 )

• United States Tax Court |   Monday, November 23, 1992 |   Cited 0 times

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Stovall v. Commissioner , 46 T.C.M. 894 ( 1983 )

• United States Tax Court |   Thursday, July 28, 1983 |   Cited 0 times

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