This opinion cited by 4 cases:

Ketter v. Commissioner , 70 T.C. 637 ( 1978 )

• United States Tax Court |   Wednesday, August 9, 1978 |   Cited 0 times

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Schneer v. Commissioner , 97 T.C. 643 ( 1991 )

• United States Tax Court |   Thursday, December 12, 1991 |   Cited 0 times

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Manuel v. Commissioner , 45 T.C.M. 981 ( 1983 )

• United States Tax Court |   Wednesday, March 16, 1983 |   Cited 0 times

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Garcia v. Commissioner , 48 T.C.M. 425 ( 1984 )

• United States Tax Court |   Tuesday, July 3, 1984 |   Cited 0 times

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