This opinion cited by 4 cases:

Estate of Lowe v. Commissioner , 64 T.C. 663 ( 1975 )

• United States Tax Court |   Monday, July 28, 1975 |   Cited 0 times

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Skall v. United States , 355 F. Supp. 778 ( 1972 )

• District Court, N.D. Ohio |   Wednesday, December 20, 1972 |   Cited 0 times

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Estate of Stowe v. Commissioner , 31 T.C.M. 432 ( 1972 )

• United States Tax Court |   Tuesday, May 9, 1972 |   Cited 0 times

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Estate of Lee v. Commissioner , 38 T.C.M. 728 ( 1979 )

• United States Tax Court |   Monday, April 30, 1979 |   Cited 0 times

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