This opinion cited by 5 cases:

Kem v. Commissioner , 51 T.C. 455 ( 1968 )

• United States Tax Court |   Thursday, December 19, 1968 |   Cited 0 times

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Carolina, C. & O. R. Co. v. Commissioner , 82 T.C. 888 ( 1984 )

• United States Tax Court |   Monday, June 4, 1984 |   Cited 0 times

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Zelco, Inc. v. Commissioner of Internal Revenue , 331 F.2d 418 ( 1964 )

• Court of Appeals for the First Circuit |   Monday, May 11, 1964 |   Cited 0 times

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Watson Land Co. v. Commissioner , 45 T.C.M. 1206 ( 1983 )

• United States Tax Court |   Tuesday, April 5, 1983 |   Cited 0 times

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Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal Revenue , 432 F.2d 961 ( 1970 )

• Court of Appeals for the Ninth Circuit |   Thursday, December 10, 1970 |   Cited 0 times

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