This opinion cited by 3 cases:

Rameau A. and Phyllis A. Johnson v. Commissioner , 108 T.C. No. 22 ( 1997 )

• United States Tax Court |   Monday, June 16, 1997 |   Cited 0 times

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D. G. Smalley and Nell R. Smalley v. Commissioner , 116 T.C. 450 ( 2001 )

• United States Tax Court |   Thursday, June 14, 2001 |   Cited 0 times

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milton-j-seligman-and-estate-of-francine-seligman-v-commissioner-of , 796 F.2d 116 ( 1986 )

• Court of Appeals for the Fifth Circuit |   Friday, August 8, 1986 |   Cited 0 times

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