This opinion cited by 24 cases:

Davis v. Commissioner , 38 T.C.M. 258 ( 1979 )

• United States Tax Court |   Tuesday, February 27, 1979 |   Cited 0 times

---

Imhoff v. Commissioner , 39 T.C.M. 978 ( 1980 )

• United States Tax Court |   Thursday, January 31, 1980 |   Cited 0 times

---

Schrimpf v. Commissioner , 36 T.C.M. 1275 ( 1977 )

• United States Tax Court |   Monday, September 19, 1977 |   Cited 0 times

---

MacDonald v. Commissioner , 40 T.C.M. 467 ( 1980 )

• United States Tax Court |   Monday, June 16, 1980 |   Cited 0 times

---