This opinion cited by 2 cases:

Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )

• Supreme Court of the United States |   Tuesday, February 22, 1977 |   Cited 0 times

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Lansing v. Commissioner , 35 T.C.M. 1421 ( 1976 )

• United States Tax Court |   Tuesday, October 5, 1976 |   Cited 0 times

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