This opinion cites 3 cases:

Maier v. Comm'r , 119 T.C. 267 ( 2002 )

• United States Tax Court |   Wednesday, November 20, 2002 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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John Maier, III v. Commissioner of Internal Revenue , 360 F.3d 361 ( 2004 )

• Court of Appeals for the Second Circuit |   Thursday, February 26, 2004 |   Cited 0 times

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