This opinion cites 4 cases:

Cozzi v. Commissioner , 88 T.C. 435 ( 1987 )

• United States Tax Court |   Wednesday, February 18, 1987 |   Cited 0 times

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Merkel v. Commissioner , 109 T.C. 463 ( 1997 )

• United States Tax Court |   Tuesday, December 30, 1997 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

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

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James A. Pittman v. Commissioner of Internal Revenue , 100 F.3d 1308 ( 1996 )

• Court of Appeals for the Seventh Circuit |   Thursday, November 21, 1996 |   Cited 0 times

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