This opinion cited by 3 cases:

Andrew M. Spheeris and Ismene A. Spheeris v. Commissioner of Internal Revenue , 284 F.2d 928 ( 1961 )

• Court of Appeals for the Seventh Circuit |   Wednesday, January 25, 1961 |   Cited 0 times

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McMinn v. Commissioner , 21 T.C.M. 913 ( 1962 )

• United States Tax Court |   Friday, June 29, 1962 |   Cited 0 times

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Estate of Colley v. Commissioner , 40 T.C.M. 81 ( 1980 )

• United States Tax Court |   Wednesday, April 2, 1980 |   Cited 0 times

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