This opinion cited by 7 cases:

Smyers v. Commissioner , 57 T.C. 189 ( 1971 )

• United States Tax Court |   Monday, November 8, 1971 |   Cited 0 times

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Storey v. Commissioner , 31 T.C.M. 1162 ( 1972 )

• United States Tax Court |   Monday, November 27, 1972 |   Cited 0 times

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Oppenheim v. Commissioner , 32 T.C.M. 37 ( 1973 )

• United States Tax Court |   Tuesday, January 23, 1973 |   Cited 0 times

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Toney v. Commissioner , 51 T.C.M. 472 ( 1986 )

• United States Tax Court |   Thursday, February 13, 1986 |   Cited 0 times

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Nelson v. Commissioner , 48 T.C.M. 998 ( 1984 )

• United States Tax Court |   Thursday, August 30, 1984 |   Cited 0 times

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Turner v. Commissioner , 33 T.C.M. 1167 ( 1974 )

• United States Tax Court |   Wednesday, October 9, 1974 |   Cited 0 times

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Kaplan v. Commissioner , 59 T.C. 178 ( 1972 )

• United States Tax Court |   Thursday, October 26, 1972 |   Cited 0 times

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