This opinion cited by 5 cases:

Gasparutti v. Commissioner , 76 T.C.M. 726 ( 1998 )

• United States Tax Court |   Friday, October 23, 1998 |   Cited 0 times

---

Merrill v. Comm'r , 98 T.C.M. 25 ( 2009 )

• United States Tax Court |   Monday, July 13, 2009 |   Cited 0 times

---

Nevitt F. Ensminger v. Commissioner of Internal Revenue , 610 F.2d 189 ( 1979 )

• Court of Appeals for the Fourth Circuit |   Tuesday, December 4, 1979 |   Cited 0 times

---

Johnson v. Commissioner , 39 T.C.M. 868 ( 1980 )

• United States Tax Court |   Tuesday, January 15, 1980 |   Cited 0 times

---

MUELLER v. COMMISSIONER , 79 T.C.M. 1887 ( 2000 )

• United States Tax Court |   Wednesday, April 12, 2000 |   Cited 0 times

---