This opinion cites 3 cases:

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )

• Supreme Court of the United States |   Tuesday, January 16, 1979 |   Cited 0 times

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Clough v. Comm'r , 119 T.C. 183 ( 2002 )

• United States Tax Court |   Friday, October 18, 2002 |   Cited 0 times

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Sego v. Commissioner , 114 T.C. 604 ( 2000 )

• United States Tax Court |   Friday, June 30, 2000 |   Cited 0 times

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