This opinion cited by 3 cases:

Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue ( 1963 )

• Court of Appeals for the Fourth Circuit |   Monday, August 19, 1963 |   Cited 0 times

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Tenney v. Commissioner ( 1998 )

• United States Tax Court |   Tuesday, July 21, 1998 |   Cited 0 times

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Price v. Commissioner ( 1999 )

• United States Tax Court |   Thursday, April 29, 1999 |   Cited 0 times

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