This opinion cited by 3 cases:

Pokusa v. Commissioner , 37 T.C.M. 434 ( 1978 )

• United States Tax Court |   Tuesday, March 7, 1978 |   Cited 0 times

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Pennington v. Commissioner , 60 T.C.M. 559 ( 1990 )

• United States Tax Court |   Monday, August 20, 1990 |   Cited 0 times

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Showalter v. Commissioner , 33 T.C.M. 192 ( 1974 )

• United States Tax Court |   Wednesday, February 13, 1974 |   Cited 0 times

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