This opinion cited by 3 cases:

Georator Corporation v. United States ( 1973 )

• Court of Appeals for the Fourth Circuit |   Tuesday, October 2, 1973 |   Cited 0 times

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Epic Metals v. Commissioner ( 1984 )

• United States Tax Court |   Monday, June 25, 1984 |   Cited 0 times

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Record Wide Distributors, Inc. v. Commissioner ( 1981 )

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

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