This opinion cited by 3 cases:

Frazee v. Commissioner , 98 T.C. 554 ( 1992 )

• United States Tax Court |   Monday, May 4, 1992 |   Cited 0 times

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Albertson's, Inc. v. Commissioner , 95 T.C. 415 ( 1990 )

• United States Tax Court |   Tuesday, October 9, 1990 |   Cited 0 times

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Concord Instruments Corp. v. Commissioner , 67 T.C.M. 3036 ( 1994 )

• United States Tax Court |   Tuesday, May 31, 1994 |   Cited 0 times

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