This opinion cited by 4 cases:

Van Heemst v. Commissioner , 72 T.C.M. 26 ( 1996 )

• United States Tax Court |   Monday, July 8, 1996 |   Cited 0 times

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Olsen Associates, Inc. v. United States , 853 F. Supp. 396 ( 1993 )

• District Court, M.D. Florida |   Thursday, December 9, 1993 |   Cited 0 times

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McMahan v. Commissioner , 70 T.C.M. 1354 ( 1995 )

• United States Tax Court |   Monday, November 20, 1995 |   Cited 0 times

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Estate of Maltaman v. Commissioner , 73 T.C.M. 2162 ( 1997 )

• United States Tax Court |   Tuesday, March 4, 1997 |   Cited 0 times

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