This opinion cited by 4 cases:

Keller v. Department of Revenue , 9 Or. Tax 67 ( 1981 )

• Oregon Tax Court |   Wednesday, April 8, 1981 |   Cited 0 times

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Aetna Life Insurance v. Boober , 56 Wash. App. 567 ( 1990 )

• Court of Appeals of Washington |   Monday, January 8, 1990 |   Cited 0 times

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Matter of Estate of Lindsay , 91 Wash. App. 944 ( 1998 )

• Court of Appeals of Washington |   Tuesday, June 30, 1998 |   Cited 0 times

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Hertel v. Commissioner , 37 T.C.M. 1431 ( 1978 )

• United States Tax Court |   Thursday, August 31, 1978 |   Cited 0 times

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