This opinion cited by 2 cases:

A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal Revenue , 629 F.2d 1071 ( 1980 )

• Court of Appeals for the Fifth Circuit |   Wednesday, November 5, 1980 |   Cited 0 times

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Oliver Barr McClellan & Cecile Williams McClellan v. Commissioner , 2014 T.C. Memo. 257 ( 2014 )

• United States Tax Court |   Monday, December 22, 2014 |   Cited 0 times

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