This opinion cited by 8 cases:

GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )

• United States Tax Court |   Wednesday, February 27, 2002 |   Cited 0 times

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Miller v. Heller , 915 F. Supp. 651 ( 1996 )

• District Court, S.D. New York |   Wednesday, February 14, 1996 |   Cited 0 times

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Ralph H. Minor and Jackie C. Minor v. United States , 772 F.2d 1472 ( 1985 )

• Court of Appeals for the Ninth Circuit |   Thursday, October 3, 1985 |   Cited 0 times

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Our Country Home Enters. v. Comm'r , 145 T.C. 1 ( 2015 )

• United States Tax Court |   Monday, July 13, 2015 |   Cited 0 times

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Kuehner v. Commissioner of Internal Revenue , 214 F.2d 437 ( 1954 )

• Court of Appeals for the First Circuit |   Friday, July 2, 1954 |   Cited 0 times

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Estate of Lay v. Comm'r , 102 T.C.M. 202 ( 2011 )

• United States Tax Court |   Monday, August 29, 2011 |   Cited 0 times

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Estate of Machat v. Commissioner , 75 T.C.M. 2194 ( 1998 )

• United States Tax Court |   Monday, April 27, 1998 |   Cited 0 times

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SWF Real Estate LLC v. Comm'r , 109 T.C.M. 1327 ( 2015 )

• United States Tax Court |   Thursday, April 2, 2015 |   Cited 0 times

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