This opinion cites 3 cases:

Alt v. Comm'r , 119 T.C. 306 ( 2002 )

• United States Tax Court |   Tuesday, December 17, 2002 |   Cited 0 times

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Block v. Comm'r , 120 T.C. 62 ( 2003 )

• United States Tax Court |   Thursday, January 23, 2003 |   Cited 0 times

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Billings v. Comm'r , 127 T.C. 7 ( 2006 )

• United States Tax Court |   Tuesday, July 25, 2006 |   Cited 0 times

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