This opinion cited by 6 cases:
Condor Int'l v. Commissioner , 98 T.C. 203 ( 1992 )
Rupert Brent Johnson and Ada Marie Johnson v. Leroy Quinn, Commissioner, Department of Finance Government of the Virgin Islands , 821 F.2d 212 ( 1987 )
Naporano v. United States , 834 F. Supp. 694 ( 1993 )
Lee and Joan Holmes v. Director of Revenue and Taxation, Government of Guam , 827 F.2d 1243 ( 1987 )
Preece v. Commissioner , 95 T.C. 594 ( 1990 )
Vitco, Inc. v. Government of the Virgin Islands and Reuben Wheatley, Commissioner of Finance , 560 F.2d 180 ( 1977 )