This opinion cited by 3 cases:

Connell Bus. Co. v. Comm'r , 87 T.C.M. 1384 ( 2004 )

• United States Tax Court |   Tuesday, June 1, 2004 |   Cited 0 times

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Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner v. Commissioner , 136 T.C. 373 ( 2011 )

• United States Tax Court |   Monday, April 25, 2011 |   Cited 0 times

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Sutherland v. Commissioner , 71 T.C.M. 1665 ( 1996 )

• United States Tax Court |   Tuesday, January 2, 1996 |   Cited 0 times

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