This opinion cites 6 cases:

Smith v. Commissioner , 91 T.C. 1049 ( 1988 )

• United States Tax Court |   Monday, December 12, 1988 |   Cited 0 times

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Nis Family Trust v. Commissioner , 115 T.C. 523 ( 2000 )

• United States Tax Court |   Monday, December 4, 2000 |   Cited 0 times

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Simone and Mary De Cavalcante, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 620 F.2d 23 ( 1980 )

• Court of Appeals for the Third Circuit |   Wednesday, April 16, 1980 |   Cited 0 times

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Darryl S. And Arlyne M. Long v. Commissioner of Internal Revenue , 742 F.2d 1141 ( 1984 )

• Court of Appeals for the Eighth Circuit |   Wednesday, September 12, 1984 |   Cited 0 times

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Donald G. Smith v. Commissioner of Internal Revenue , 926 F.2d 1470 ( 1991 )

• Court of Appeals for the Sixth Circuit |   Monday, April 22, 1991 |   Cited 0 times

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Donald John Rechtzigel v. Commissioner of Internal Revenue , 703 F.2d 1063 ( 1983 )

• Court of Appeals for the Eighth Circuit |   Wednesday, April 6, 1983 |   Cited 0 times

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