This opinion cited by 7 cases:

885 Inv. Co. v. Commissioner , 95 T.C. 156 ( 1990 )

• United States Tax Court |   Thursday, August 16, 1990 |   Cited 0 times

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Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )

• Court of Appeals for the Ninth Circuit |   Monday, September 14, 1981 |   Cited 0 times

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Hughes & Luce, L.L.P. v. Commissioner , 70 F.3d 16 ( 1995 )

• Court of Appeals for the Fifth Circuit |   Wednesday, November 15, 1995 |   Cited 0 times

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Gmelin v. Commissioner , 55 T.C.M. 1410 ( 1988 )

• United States Tax Court |   Friday, July 29, 1988 |   Cited 0 times

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MARKS v. COMMISSIONER , 46 T.C.M. 1408 ( 1983 )

• United States Tax Court |   Monday, September 19, 1983 |   Cited 0 times

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Hughes & Luce, L.L.P. v. Commissioner , 68 T.C.M. 1169 ( 1994 )

• United States Tax Court |   Thursday, November 3, 1994 |   Cited 0 times

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Davoli v. Commissioner , 68 T.C.M. 104 ( 1994 )

• United States Tax Court |   Monday, July 18, 1994 |   Cited 0 times

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