This opinion cited by 3 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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Kramer v. Commissioner , 72 T.C.M. 1270 ( 1996 )

• United States Tax Court |   Tuesday, November 19, 1996 |   Cited 0 times

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ESTATE OF FRANK JOHNSON v. COMMISSIONER , 2001 Tax Ct. Memo LEXIS 265 ( 2001 )

• United States Tax Court |   Friday, July 20, 2001 |   Cited 0 times

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