This opinion cited by 5 cases:

Chiappetti v. Commissioner , 71 T.C.M. 2778 ( 1996 )

• United States Tax Court |   Tuesday, April 16, 1996 |   Cited 0 times

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Yates v. Comm'r , 105 T.C.M. 1205 ( 2013 )

• United States Tax Court |   Thursday, January 24, 2013 |   Cited 0 times

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Jorgl v. Commissioner , 79 T.C.M. 1318 ( 2000 )

• United States Tax Court |   Tuesday, January 11, 2000 |   Cited 0 times

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Makric Enters. v. Comm'r , 111 T.C.M. 1183 ( 2016 )

• United States Tax Court |   Wednesday, March 9, 2016 |   Cited 0 times

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Welch v. Commissioner , 73 T.C.M. 2256 ( 1997 )

• United States Tax Court |   Monday, March 10, 1997 |   Cited 0 times

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