This opinion cited by 3 cases:

Martinez v. Commissioner , 67 T.C. 60 ( 1976 )

• United States Tax Court |   Tuesday, October 19, 1976 |   Cited 0 times

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Willis v. United States , 450 F. Supp. 52 ( 1978 )

• District Court, D. Maryland |   Wednesday, March 1, 1978 |   Cited 0 times

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Swetland v. Commissioner , 37 T.C.M. 249 ( 1978 )

• United States Tax Court |   Tuesday, January 31, 1978 |   Cited 0 times

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