This opinion cited by 3 cases:

Foote v. Comm'r ( 2013 )

• United States Tax Court |   Monday, December 9, 2013 |   Cited 0 times

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David J. and Jo Dena Johnson v. Commissioner ( 2001 )

• United States Tax Court |   Friday, November 30, 2001 |   Cited 0 times

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Petersen v. Commissioner ( 1997 )

• United States Tax Court |   Thursday, July 10, 1997 |   Cited 0 times

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