This opinion cited by 3 cases:

Sarnow v. Commissioner , 39 T.C.M. 472 ( 1979 )

• United States Tax Court |   Tuesday, November 13, 1979 |   Cited 0 times

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Cox v. Commissioner , 66 T.C.M. 192 ( 1993 )

• United States Tax Court |   Thursday, July 22, 1993 |   Cited 0 times

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Cox v. Commissioner , 71 T.C.M. 2313 ( 1996 )

• United States Tax Court |   Wednesday, March 6, 1996 |   Cited 0 times

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