This opinion cited by 2 cases:

victor-p-diedrich-and-frances-t-diedrich-v-commissioner-of-internal , 643 F.2d 499 ( 1981 )

• Court of Appeals for the Eighth Circuit |   Friday, March 27, 1981 |   Cited 0 times

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Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue , 629 F.2d 1218 ( 1980 )

• Court of Appeals for the Seventh Circuit |   Tuesday, August 12, 1980 |   Cited 0 times

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