This opinion cited by 3 cases:

Magill v. Commissioner , 70 T.C. 465 ( 1978 )

• United States Tax Court |   Wednesday, June 21, 1978 |   Cited 0 times

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Fenstermaker v. Commissioner , 37 T.C.M. 898 ( 1978 )

• United States Tax Court |   Wednesday, June 7, 1978 |   Cited 0 times

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Hitchcock v. Commissioner , 66 T.C. 950 ( 1976 )

• United States Tax Court |   Tuesday, August 31, 1976 |   Cited 0 times

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