This opinion cited by 13 cases:

Russo v. Commissioner , 98 T.C. 28 ( 1992 )

• United States Tax Court |   Monday, January 13, 1992 |   Cited 0 times

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Krumhorn v. Comm'r , 103 T.C. 29 ( 1994 )

• United States Tax Court |   Tuesday, July 19, 1994 |   Cited 0 times

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charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at , 939 F.2d 44 ( 1991 )

• Court of Appeals for the Third Circuit |   Wednesday, July 17, 1991 |   Cited 0 times

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Alling v. Commissioner , 102 T.C. 323 ( 1994 )

• United States Tax Court |   Thursday, February 24, 1994 |   Cited 0 times

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Heltzer v. Commissioner , 62 T.C.M. 518 ( 1991 )

• United States Tax Court |   Monday, August 19, 1991 |   Cited 0 times

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Thurner v. Commissioner , 60 T.C.M. 961 ( 1990 )

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

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Hemmings v. Commissioner , 73 T.C.M. 2266 ( 1997 )

• United States Tax Court |   Monday, March 10, 1997 |   Cited 0 times

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Seykota v. Commissioner , 61 T.C.M. 2706 ( 1991 )

• United States Tax Court |   Tuesday, May 28, 1991 |   Cited 0 times

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Johnson v. Commissioner , 63 T.C.M. 3197 ( 1992 )

• United States Tax Court |   Monday, June 29, 1992 |   Cited 0 times

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Cullifer v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 408 ( 2014 )

• United States Tax Court |   Tuesday, October 7, 2014 |   Cited 0 times

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Leema Enters., Inc. v. Commissioner , 77 T.C.M. 1261 ( 1999 )

• United States Tax Court |   Thursday, January 28, 1999 |   Cited 0 times

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Bealor v. Commissioner , 72 T.C.M. 730 ( 1996 )

• United States Tax Court |   Wednesday, September 25, 1996 |   Cited 0 times

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Stoller v. Commissioner , 60 T.C.M. 1554 ( 1990 )

• United States Tax Court |   Monday, December 31, 1990 |   Cited 0 times

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