This opinion cited by 4 cases:

United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )

• Supreme Court of the United States |   Monday, June 7, 1971 |   Cited 0 times

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Sorenson v. Secretary of the Treasury of the United States , 557 F. Supp. 729 ( 1982 )

• District Court, W.D. Washington |   Tuesday, December 28, 1982 |   Cited 0 times

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Tseng v. Commissioner , 67 T.C.M. 2501 ( 1994 )

• United States Tax Court |   Monday, March 28, 1994 |   Cited 0 times

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Gross v. Commissioner , 70 T.C.M. 588 ( 1995 )

• United States Tax Court |   Tuesday, August 29, 1995 |   Cited 0 times

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