This opinion cited by 3 cases:

Kelly B. Niles, by and Through His Co-Conservators, David F. Niles and Joan A. MacMahon v. United States ( 1983 )

• Court of Appeals for the Ninth Circuit |   Tuesday, July 19, 1983 |   Cited 0 times

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Tharp v. Commissioner ( 1989 )

• United States Tax Court |   Monday, August 7, 1989 |   Cited 0 times

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Sherwood v. Commissioner ( 1988 )

• United States Tax Court |   Tuesday, November 29, 1988 |   Cited 0 times

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