This opinion cited by 3 cases:

Campbell v. Commissioner , 81 T.C.M. 1241 ( 2001 )

• United States Tax Court |   Wednesday, February 28, 2001 |   Cited 0 times

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Taylor v. Comm'r , 114 T.C.M. 21 ( 2017 )

• United States Tax Court |   Wednesday, July 5, 2017 |   Cited 0 times

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Gross v. Commissioner , 80 T.C.M. 648 ( 2000 )

• United States Tax Court |   Tuesday, November 7, 2000 |   Cited 0 times

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