This opinion cited by 5 cases:

Moore v. Commissioner , 70 T.C. 1024 ( 1978 )

• United States Tax Court |   Tuesday, September 19, 1978 |   Cited 0 times

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Graham v. First National Bank of Dickinson , 175 F. Supp. 81 ( 1959 )

• District Court, D. North Dakota |   Friday, May 22, 1959 |   Cited 0 times

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James v. Commissioner , 21 T.C.M. 953 ( 1962 )

• United States Tax Court |   Wednesday, July 25, 1962 |   Cited 0 times

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Kaczmarek v. Commissioner , 21 T.C.M. 691 ( 1962 )

• United States Tax Court |   Thursday, May 31, 1962 |   Cited 0 times

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Smith v. Commissioner , 21 T.C.M. 1563 ( 1962 )

• United States Tax Court |   Monday, December 17, 1962 |   Cited 0 times

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