This opinion cited by 3 cases:

Swallows Holding v. Comm IRS ( 2008 )

• Court of Appeals for the Third Circuit |   Friday, February 15, 2008 |   Cited 0 times

---

Guillermo Baez Espinosa v. Commissioner ( 1996 )

• United States Tax Court |   Tuesday, September 24, 1996 |   Cited 0 times

---

Swallows Holding, Ltd. v. Commissioner ( 2006 )

• United States Tax Court |   Thursday, January 26, 2006 |   Cited 0 times

---