This opinion cited by 5 cases:

Hanover Ins. Co. v. Commissioner , 65 T.C. 715 ( 1976 )

• United States Tax Court |   Wednesday, January 7, 1976 |   Cited 0 times

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Metzger Trust v. Commissioner , 76 T.C. 42 ( 1981 )

• United States Tax Court |   Monday, January 12, 1981 |   Cited 0 times

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Cerone v. Commissioner , 87 T.C. 1 ( 1986 )

• United States Tax Court |   Tuesday, July 1, 1986 |   Cited 0 times

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Western Nat'l Mut. Ins. Co. v. Commissioner , 102 T.C. 338 ( 1994 )

• United States Tax Court |   Monday, February 28, 1994 |   Cited 0 times

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bob-jones-university-v-united-states-of-america-bob-jones-university-v , 639 F.2d 147 ( 1981 )

• Court of Appeals for the Fourth Circuit |   Monday, January 19, 1981 |   Cited 0 times

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