This opinion cited by 6 cases:

Coffey v. Commissioner , 96 T.C. 161 ( 1991 )

• United States Tax Court |   Monday, January 28, 1991 |   Cited 0 times

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Michael J. Berman v. Commissioner of Internal Revenue , 925 F.2d 936 ( 1991 )

• Court of Appeals for the Sixth Circuit |   Wednesday, February 13, 1991 |   Cited 0 times

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Patmon and Young Professional Corporation v. Commissioner of Internal Revenue , 55 F.3d 216 ( 1995 )

• Court of Appeals for the Sixth Circuit |   Tuesday, May 23, 1995 |   Cited 0 times

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Plantier v. Commissioner , 65 T.C.M. 2276 ( 1993 )

• United States Tax Court |   Thursday, April 1, 1993 |   Cited 0 times

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Etela Cucker, Inc. v. Commissioner , 61 T.C.M. 1949 ( 1991 )

• United States Tax Court |   Monday, February 25, 1991 |   Cited 0 times

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Carnahan v. Commissioner , 61 T.C.M. 2406 ( 1991 )

• United States Tax Court |   Thursday, April 11, 1991 |   Cited 0 times

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