This opinion cited by 5 cases:

Meserve Drilling Partners v. Commissioner , 71 T.C.M. 2146 ( 1996 )

• United States Tax Court |   Wednesday, February 21, 1996 |   Cited 0 times

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Unionbancal Corporation v. Commissioner , 113 T.C. No. 22 ( 1999 )

• United States Tax Court |   Friday, October 22, 1999 |   Cited 0 times

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Swallows Holding, Ltd. v. Commissioner , 126 T.C. No. 6 ( 2006 )

• United States Tax Court |   Thursday, January 26, 2006 |   Cited 0 times

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American Medical Ass'n v. United States , 688 F. Supp. 358 ( 1988 )

• District Court, N.D. Illinois |   Friday, June 3, 1988 |   Cited 0 times

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Estate of Hinz v. Commissioner , 79 T.C.M. 53707 ( 2000 )

• United States Tax Court |   Thursday, January 6, 2000 |   Cited 0 times

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