This opinion cited by 3 cases:

Perry v. Comm'r , 26 A.L.R. Fed. 2d 739 ( 2006 )

• United States Tax Court |   Tuesday, April 18, 2006 |   Cited 0 times

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Estate of Brourman v. Comm'r , 105 T.C.M. 1603 ( 2013 )

• United States Tax Court |   Wednesday, April 10, 2013 |   Cited 0 times

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Miriam Sakol v. Commissioner of Internal Revenue , 574 F.2d 694 ( 1978 )

• Court of Appeals for the Second Circuit |   Thursday, April 6, 1978 |   Cited 0 times

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