This opinion cites 5 cases:

Pyo v. Commissioner , 83 T.C. 626 ( 1984 )

• United States Tax Court |   Tuesday, October 23, 1984 |   Cited 0 times

---

Merchants' Loan & Trust Co. v. Smietanka , 41 S. Ct. 386 ( 1921 )

• Supreme Court of the United States |   Monday, March 28, 1921 |   Cited 0 times

---

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

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

---

Zenco Eng'g Corp. v. Commissioner , 75 T.C. 318 ( 1980 )

• United States Tax Court |   Monday, December 1, 1980 |   Cited 0 times

---

Frieling v. Commissioner , 81 T.C. 42 ( 1983 )

• United States Tax Court |   Wednesday, July 20, 1983 |   Cited 0 times

---