This opinion cited by 3 cases:

Estate of Smith v. Commissioner ( 1979 )

• United States Tax Court |   Wednesday, November 21, 1979 |   Cited 0 times

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Johnson v. Commissioner ( 1979 )

• District Court, M.D. Florida |   Thursday, April 19, 1979 |   Cited 0 times

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Steven M. Kipperman and Stephanie Kipperman v. Commissioner of Internal Revenue ( 1980 )

• Court of Appeals for the Ninth Circuit |   Thursday, June 26, 1980 |   Cited 0 times

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