This opinion cited by 3 cases:

GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )

• United States Tax Court |   Wednesday, February 27, 2002 |   Cited 0 times

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

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

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Hill v. Comm'r , 100 T.C.M. 513 ( 2010 )

• United States Tax Court |   Wednesday, December 8, 2010 |   Cited 0 times

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