This opinion cited by 4 cases:

Thomas L. Freytag and Sharon N. Freytag v. Commissioner , 110 T.C. No. 5 ( 1998 )

• United States Tax Court |   Thursday, February 5, 1998 |   Cited 0 times

---

Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner , 109 T.C. No. 15 ( 1997 )

• United States Tax Court |   Monday, November 24, 1997 |   Cited 0 times

---

Beaver v. Comm'r , 85 T.C.M. (RIA) 1265 ( 2003 )

• United States Tax Court |   Friday, May 2, 2003 |   Cited 0 times

---

Thrifty Oil Co. & Subsidiaries v. Commissioner , 139 T.C. 198 ( 2012 )

• United States Tax Court |   Thursday, August 30, 2012 |   Cited 0 times

---