This opinion cited by 4 cases:

AMOCO CORP. v. COMMISSIONER , 71 T.C.M. 2613 ( 1996 )

• United States Tax Court |   Thursday, March 28, 1996 |   Cited 0 times

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Sotiropoulos v. Commissioner , 142 T.C. 269 ( 2014 )

• United States Tax Court |   Monday, May 5, 2014 |   Cited 0 times

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Waterman Steamship Corporation v. Commissioner of Internal Revenue , 430 F.2d 1185 ( 1970 )

• Court of Appeals for the Fifth Circuit |   Thursday, September 17, 1970 |   Cited 0 times

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J. E. Casner and Una Casner v. Commissioner of Internal Revenue , 450 F.2d 379 ( 1971 )

• Court of Appeals for the Fifth Circuit |   Tuesday, November 9, 1971 |   Cited 0 times

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