This opinion cited by 3 cases:

Foy v. Commissioner ( 1985 )

• United States Tax Court |   Monday, January 14, 1985 |   Cited 0 times

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Standard Life & Accident Insurance Company v. Commissioner of Internal Revenue ( 1976 )

• Court of Appeals for the Tenth Circuit |   Thursday, January 8, 1976 |   Cited 0 times

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First Nat'l Bank v. Commissioner ( 1975 )

• United States Tax Court |   Wednesday, March 19, 1975 |   Cited 0 times

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