This opinion cited by 3 cases:

Pekar v. Commissioner , 113 T.C. 158 ( 1999 )

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

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Paul J. Pekar v. Commissioner , 113 T.C. No. 12 ( 1999 )

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

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Brooke v. Commissioner , 79 T.C.M. 2206 ( 2000 )

• United States Tax Court |   Wednesday, June 28, 2000 |   Cited 0 times

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