This opinion cites 5 cases:

King v. Commissioner , 115 T.C. 118 ( 2000 )

• United States Tax Court |   Thursday, August 10, 2000 |   Cited 0 times

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Corson v. Commissioner , 114 T.C. 354 ( 2000 )

• United States Tax Court |   Thursday, May 18, 2000 |   Cited 0 times

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Rochelle v. Commissioner , 293 F.3d 740 ( 2002 )

• Court of Appeals for the Fifth Circuit |   Tuesday, June 4, 2002 |   Cited 0 times

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Smith v. Commissioner , 114 T.C. 489 ( 2000 )

• United States Tax Court |   Thursday, June 8, 2000 |   Cited 0 times

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Smith v. Commissioner , 275 F.3d 912 ( 2001 )

• Court of Appeals for the Tenth Circuit |   Friday, December 21, 2001 |   Cited 0 times

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