This opinion cited by 6 cases:

Lozon v. Commissioner , 74 T.C.M. 1315 ( 1997 )

• United States Tax Court |   Thursday, December 4, 1997 |   Cited 0 times

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Sim-Air, USA, Ltd. v. Commissioner , 98 T.C. 187 ( 1992 )

• United States Tax Court |   Monday, February 24, 1992 |   Cited 0 times

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Thomas C. Harrison and Rita Harrison v. Commissioner of Internal Revenue , 854 F.2d 263 ( 1988 )

• Court of Appeals for the Seventh Circuit |   Monday, August 15, 1988 |   Cited 0 times

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Nalle v. Commissioner , 67 T.C.M. 2747 ( 1994 )

• United States Tax Court |   Tuesday, April 26, 1994 |   Cited 0 times

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Mosteirin v. Commissioner , 70 T.C.M. 548 ( 1995 )

• United States Tax Court |   Monday, August 28, 1995 |   Cited 0 times

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Mearkle v. Commissioner , 90 T.C. 1256 ( 1988 )

• United States Tax Court |   Monday, June 27, 1988 |   Cited 0 times

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