This opinion cited by 7 cases:

Laidiaw Transp. v. Commissioner , 75 T.C.M. 2598 ( 1998 )

• United States Tax Court |   Tuesday, June 30, 1998 |   Cited 0 times

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UAL Corporation and Subsidiaries v. Commissioner , 117 T.C. No. 2 ( 2001 )

• United States Tax Court |   Friday, July 13, 2001 |   Cited 0 times

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CMA Consol., Inc. v. Comm'r , 89 T.C.M. 701 ( 2005 )

• United States Tax Court |   Monday, January 31, 2005 |   Cited 0 times

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FLINT INDUS. v. COMMISSIONER , 82 T.C.M. 778 ( 2001 )

• United States Tax Court |   Wednesday, October 10, 2001 |   Cited 0 times

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Bowman v. Commissioner , 73 T.C.M. 1859 ( 1997 )

• United States Tax Court |   Tuesday, January 28, 1997 |   Cited 0 times

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Shedd v. Commissioner , 80 T.C.M. 383 ( 2000 )

• United States Tax Court |   Monday, September 18, 2000 |   Cited 0 times

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Sellers v. Commissioner , 80 T.C.M. 135 ( 2000 )

• United States Tax Court |   Thursday, August 3, 2000 |   Cited 0 times

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