This opinion cited by 9 cases:

RLC Indus. Co. v. Commissioner , 98 T.C. 457 ( 1992 )

• United States Tax Court |   Wednesday, April 22, 1992 |   Cited 0 times

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Smiley v. Commissioner , 78 T.C.M. 878 ( 1999 )

• United States Tax Court |   Wednesday, December 1, 1999 |   Cited 0 times

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RACMP Enterprises, Inc. v. Commissioner , 114 T.C. No. 16 ( 2000 )

• United States Tax Court |   Thursday, March 30, 2000 |   Cited 0 times

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Jim Turin & Sons, Inc. v. Commissioner of Internal Revenue , 219 F.3d 1103 ( 2000 )

• Court of Appeals for the Ninth Circuit |   Friday, July 21, 2000 |   Cited 0 times

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Estate of Scott C. Ronning, Harlan L. Paul, Personal Representative v. Commissioner , 2019 T.C. Memo. 38 ( 2019 )

• United States Tax Court |   Monday, April 15, 2019 |   Cited 0 times

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D.L. White Constr., Inc. v. Comm'r , 99 T.C.M. 1580 ( 2010 )

• United States Tax Court |   Monday, June 28, 2010 |   Cited 0 times

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Carpenter v. Commissioner , 67 T.C.M. 3126 ( 1994 )

• United States Tax Court |   Thursday, June 23, 1994 |   Cited 0 times

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William T. Gladden Nicole L. Gladden v. Commissioner of Internal Revenue , 262 F.3d 851 ( 2001 )

• Court of Appeals for the Ninth Circuit |   Monday, August 20, 2001 |   Cited 0 times

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Pierce v. Commissioner , 74 T.C.M. 572 ( 1997 )

• United States Tax Court |   Tuesday, September 16, 1997 |   Cited 0 times

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