This opinion cited by 3 cases:

Ismat M. Abeid v. Commissioner , 122 T.C. No. 24 ( 2004 )

• United States Tax Court |   Tuesday, June 29, 2004 |   Cited 0 times

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Lange v. Comm'r , 90 T.C.M. 69 ( 2005 )

• United States Tax Court |   Tuesday, July 19, 2005 |   Cited 0 times

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Estate of Winkler v. Commissioner , 73 T.C.M. 1657 ( 1997 )

• United States Tax Court |   Thursday, January 2, 1997 |   Cited 0 times

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