This opinion cites 3 cases:

Zapara v. Comm'r , 124 T.C. 223 ( 2005 )

• United States Tax Court |   Tuesday, May 17, 2005 |   Cited 0 times

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Smith v. Comm'r , 124 T.C. 36 ( 2005 )

• United States Tax Court |   Tuesday, February 8, 2005 |   Cited 0 times

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McCormick v. Commissioner , 55 T.C. 138 ( 1970 )

• United States Tax Court |   Monday, October 26, 1970 |   Cited 0 times

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