This opinion cited by 3 cases:

Cooney v. Commissioner , 65 T.C. 101 ( 1975 )

• United States Tax Court |   Tuesday, October 21, 1975 |   Cited 0 times

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Joseph Chierico v. United States , 346 F.2d 187 ( 1965 )

• Court of Appeals for the Fifth Circuit |   Tuesday, July 6, 1965 |   Cited 0 times

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Spector v. Commissioner , 44 T.C.M. 631 ( 1982 )

• United States Tax Court |   Wednesday, July 28, 1982 |   Cited 0 times

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