This opinion cited by 3 cases:

Wesley Heat Treating Co. v. Commissioner , 30 T.C. 10 ( 1958 )

• United States Tax Court |   Monday, April 14, 1958 |   Cited 0 times

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Farner v. Comm'r , 103 T.C.M. 1616 ( 2012 )

• United States Tax Court |   Wednesday, April 18, 2012 |   Cited 0 times

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Nick A. Kolev ( 2023 )

• United States Tax Court |   Monday, May 1, 2023 |   Cited 0 times

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