This opinion cited by 3 cases:

Jack M. Ballinger and Brenda M. Ballinger v. Commissioner of Internal Revenue ( 1984 )

• Court of Appeals for the Tenth Circuit |   Wednesday, March 7, 1984 |   Cited 0 times

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William C. Blakely and Bettie Blakely v. Commissioner of Internal Revenue ( 1983 )

• Court of Appeals for the Fifth Circuit |   Friday, November 25, 1983 |   Cited 0 times

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Vigil v. Comm'r ( 2008 )

• United States Tax Court |   Wednesday, January 9, 2008 |   Cited 0 times

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