This opinion cited by 22 cases:

Color Arts, Inc. v. Comm'r , 2003 Tax Ct. Memo LEXIS 95 ( 2003 )

• United States Tax Court |   Monday, March 31, 2003 |   Cited 0 times

---

Sunoco, Inc. v. Comm'r , 87 T.C.M. 937 ( 2004 )

• United States Tax Court |   Wednesday, February 4, 2004 |   Cited 0 times

---