This opinion cited by 23 cases:

Major v. Commissioner , 76 T.C. 239 ( 1981 )

• United States Tax Court |   Tuesday, February 17, 1981 |   Cited 0 times

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James A. Patterson and Dorothy A. Patterson v. Commissioner of Internal Revenue , 810 F.2d 562 ( 1987 )

• Court of Appeals for the Sixth Circuit |   Monday, February 2, 1987 |   Cited 0 times

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Emmette L. Barran and Martha Barran v. Commissioner of Internal Revenue , 334 F.2d 58 ( 1964 )

• Court of Appeals for the Fifth Circuit |   Thursday, July 9, 1964 |   Cited 0 times

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