This opinion cited by 8 cases:

Estate of Smith v. Commissioner , 115 T.C. 342 ( 2000 )

• United States Tax Court |   Wednesday, October 18, 2000 |   Cited 0 times

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Denison v. Barlow , 563 F. Supp. 263 ( 1983 )

• District Court, E.D. Arkansas |   Friday, May 13, 1983 |   Cited 0 times

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Joseph P. McGraw v. CIR ( 2004 )

• Court of Appeals for the Eighth Circuit |   Friday, September 24, 2004 |   Cited 0 times

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Estate of Algerine Allen Smith v. Commissioner , 115 T.C. No. 27 ( 2000 )

• United States Tax Court |   Wednesday, October 18, 2000 |   Cited 0 times

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Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue , 884 F.2d 1085 ( 1989 )

• Court of Appeals for the Eighth Circuit |   Tuesday, September 5, 1989 |   Cited 0 times

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Petersen v. Commissioner , 69 T.C.M. 2613 ( 1995 )

• United States Tax Court |   Wednesday, May 17, 1995 |   Cited 0 times

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Harker v. Commissioner , 68 T.C.M. 1272 ( 1994 )

• United States Tax Court |   Thursday, December 1, 1994 |   Cited 0 times

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Denison v. Commissioner , 47 T.C.M. 1496 ( 1984 )

• United States Tax Court |   Thursday, April 12, 1984 |   Cited 0 times

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