This opinion cited by 3 cases:

Carroll v. United States , 198 F. Supp. 2d 328 ( 2001 )

• District Court, S.D. New York |   Thursday, September 13, 2001 |   Cited 0 times

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Willis v. Department of the Treasury, Internal Revenue Service , 848 F. Supp. 1127 ( 1994 )

• District Court, S.D. New York |   Thursday, March 31, 1994 |   Cited 0 times

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Diplacido v. Commissioner , 65 T.C.M. 2438 ( 1993 )

• United States Tax Court |   Monday, April 19, 1993 |   Cited 0 times

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