This opinion cited by 3 cases:

Seaman v. Comm'r ( 2007 )

• United States Tax Court |   Monday, July 16, 2007 |   Cited 0 times

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Eastern Service Corporation v. Commissioner of Internal Revenue ( 1981 )

• Court of Appeals for the Second Circuit |   Thursday, May 28, 1981 |   Cited 0 times

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Tandy Corporation v. United States ( 1980 )

• Court of Appeals for the Fifth Circuit |   Monday, September 29, 1980 |   Cited 0 times

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