This opinion cited by 5 cases:

Capital Sales, Inc. v. Commissioner , 71 T.C. 416 ( 1978 )

• United States Tax Court |   Wednesday, December 27, 1978 |   Cited 0 times

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joseph-simon-and-jonnie-h-simon-v-commissioner-of-internal-revenue , 644 F.2d 339 ( 1981 )

• Court of Appeals for the Fifth Circuit |   Friday, April 17, 1981 |   Cited 0 times

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Lang v. Commissioner , 43 T.C.M. 874 ( 1982 )

• United States Tax Court |   Wednesday, March 24, 1982 |   Cited 0 times

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Altenpohl v. Commissioner , 36 T.C.M. 1377 ( 1977 )

• United States Tax Court |   Wednesday, September 28, 1977 |   Cited 0 times

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Atlas Tool Co. v. Commissioner , 70 T.C. 86 ( 1978 )

• United States Tax Court |   Thursday, April 27, 1978 |   Cited 0 times

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