This opinion cites 2 cases:

Ocmulgee Fields, Inc. v. Comm'r , 132 T.C. 105 ( 2009 )

• United States Tax Court |   Tuesday, March 31, 2009 |   Cited 0 times

---

Teruya Bros. v. Commissioner , 580 F.3d 1038 ( 2009 )

• Court of Appeals for the Ninth Circuit |   Tuesday, September 8, 2009 |   Cited 0 times

---