This opinion cited 7 cases:
Nannie Carr Harris, Incompetent, and Robert A. Eubanks, Guardian v. Commissioner of Internal Revenue , 477 F.2d 812 ( 1973 )
Republic Petroleum Corporation v. United States , 397 F. Supp. 900 ( 1975 )
Grannemann v. United States , 649 F. Supp. 949 ( 1986 )
Harris v. Commissioner , 56 T.C. 1165 ( 1971 )
Oden v. Commissioner , 56 T.C. 569 ( 1971 )
Stiles v. Commissioner , 69 T.C. 558 ( 1978 )
Big \"D\" Development Corp. v. Commissioner , 30 T.C.M. 646 ( 1971 )