This opinion cited by 3 cases:

Duggar v. Commissioner , 71 T.C. 147 ( 1978 )

• United States Tax Court |   Thursday, November 9, 1978 |   Cited 0 times

---

Borkowski v. Commissioner , 43 T.C.M. 593 ( 1982 )

• United States Tax Court |   Thursday, February 18, 1982 |   Cited 0 times

---

Ellis v. Commissioner , 47 T.C.M. 991 ( 1984 )

• United States Tax Court |   Tuesday, January 31, 1984 |   Cited 0 times

---