This opinion cited by 4 cases:

Calcutt v. Commissioner , 91 T.C. 14 ( 1988 )

• United States Tax Court |   Wednesday, July 13, 1988 |   Cited 0 times

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Jason Hommel v. Commissioner , 2020 T.C. Memo. 4 ( 2020 )

• United States Tax Court |   Wednesday, January 8, 2020 |   Cited 0 times

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Razee v. Commissioner , 54 T.C.M. 852 ( 1987 )

• United States Tax Court |   Wednesday, September 30, 1987 |   Cited 0 times

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Estate of Silverman v. Commissioner , 98 T.C. 54 ( 1992 )

• United States Tax Court |   Tuesday, January 21, 1992 |   Cited 0 times

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