This opinion cited by 23 cases:

Estate of Durkin v. Commissioner , 99 T.C. 561 ( 1992 )

• United States Tax Court |   Wednesday, November 18, 1992 |   Cited 0 times

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Hospital Corp. of Am. v. Commissioner , 72 T.C.M. 1581 ( 1996 )

• United States Tax Court |   Monday, December 30, 1996 |   Cited 0 times

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Perry Funeral Home, Inc. v. Comm'r , 86 T.C.M. 713 ( 2003 )

• United States Tax Court |   Tuesday, December 16, 2003 |   Cited 0 times

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