This opinion cited by 3 cases:

Guy R. Baxter v. Commissioner of IRS ( 2018 )

• Court of Appeals for the Fourth Circuit |   Friday, December 7, 2018 |   Cited 0 times

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Davies v. United States ( 2000 )

• District Court, D. Maine |   Wednesday, December 13, 2000 |   Cited 0 times

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Estate of Hon Hing Fung, Bernard Fung v. Commissioner ( 2001 )

• United States Tax Court |   Monday, December 10, 2001 |   Cited 0 times

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