This opinion cited by 6 cases:

Pearce v. United States , 226 F. Supp. 702 ( 1964 )

• District Court, W.D. New York |   Monday, January 6, 1964 |   Cited 0 times

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John T. and Linda L. Hewitt v. Commissioner , 109 T.C. No. 12 ( 1997 )

• United States Tax Court |   Wednesday, October 29, 1997 |   Cited 0 times

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Estate of Chamberlain v. Commissioner , 77 T.C.M. 2080 ( 1999 )

• United States Tax Court |   Tuesday, June 1, 1999 |   Cited 0 times

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Thurman v. Commissioner , 75 T.C.M. 2625 ( 1998 )

• United States Tax Court |   Tuesday, June 30, 1998 |   Cited 0 times

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Friedman v. Comm'r , 99 T.C.M. 1175 ( 2010 )

• United States Tax Court |   Thursday, March 11, 2010 |   Cited 0 times

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The Coca-Cola Company and Subsidiaries v. Commissioner , 155 T.C. No. 10 ( 2020 )

• United States Tax Court |   Wednesday, November 18, 2020 |   Cited 0 times

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