This opinion cited by 4 cases:

McGuire v. Commissioner , 77 T.C. 765 ( 1981 )

• United States Tax Court |   Wednesday, October 7, 1981 |   Cited 0 times

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Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal Revenue , 46 A.L.R. Fed. 912 ( 1977 )

• Court of Appeals for the Second Circuit |   Monday, May 9, 1977 |   Cited 0 times

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Ragsdale v. Commissioner , 42 T.C.M. 213 ( 1981 )

• United States Tax Court |   Tuesday, June 23, 1981 |   Cited 0 times

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O'Connor v. Commissioner , 32 T.C.M. 156 ( 1973 )

• United States Tax Court |   Tuesday, February 13, 1973 |   Cited 0 times

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