This opinion cited by 2 cases:

Palmer v. Commissioner , 80 T.C.M. 101 ( 2000 )

• United States Tax Court |   Friday, July 28, 2000 |   Cited 0 times

---

Sainte Claire Corp. v. Commissioner , 73 T.C.M. 2540 ( 1997 )

• United States Tax Court |   Monday, April 7, 1997 |   Cited 0 times

---