This opinion cites 3 cases:

Fan v. Comm'r ( 2001 )

• United States Tax Court |   Tuesday, July 24, 2001 |   Cited 0 times

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Welch v. Helvering ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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Arevalo v. Comm'r ( 2005 )

• United States Tax Court |   Wednesday, May 18, 2005 |   Cited 0 times

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