This opinion cited by 4 cases:

Woods Inv. Co. v. Commissioner , 85 T.C. 274 ( 1985 )

• United States Tax Court |   Thursday, August 15, 1985 |   Cited 0 times

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Estate of Leavitt v. Commissioner , 90 T.C. 206 ( 1988 )

• United States Tax Court |   Wednesday, February 10, 1988 |   Cited 0 times

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La Fargue v. Commissioner , 49 T.C.M. 839 ( 1985 )

• United States Tax Court |   Wednesday, February 27, 1985 |   Cited 0 times

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Rite Aid Corporation and Subsidiary Corporations v. United States , 255 F.3d 1357 ( 2001 )

• Court of Appeals for the Federal Circuit |   Friday, July 6, 2001 |   Cited 0 times

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