This opinion cited by 3 cases:

John E. Rogers & Frances L. Rogers v. Commissioner , 2018 T.C. Memo. 53 ( 2018 )

• United States Tax Court |   Tuesday, April 17, 2018 |   Cited 0 times

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Rivas v. Comm'r , 113 T.C.M. 1268 ( 2017 )

• United States Tax Court |   Monday, April 3, 2017 |   Cited 0 times

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Alfieri v. Commissioner of Internal Revenue , 487 F.2d 1393 ( 1973 )

• Court of Appeals for the Second Circuit |   Wednesday, December 12, 1973 |   Cited 0 times

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