This opinion cited by 4 cases:

GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )

• United States Tax Court |   Wednesday, February 27, 2002 |   Cited 0 times

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Eldon R. Kenseth and Susan M. Kenseth v. Commissioner , 114 T.C. No. 26 ( 2000 )

• United States Tax Court |   Wednesday, May 24, 2000 |   Cited 0 times

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Frank and Barbara Biehl v. Commissioner ( 2002 )

• United States Tax Court |   Thursday, May 30, 2002 |   Cited 0 times

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Sinyard v. Commissioner , 76 T.C.M. 654 ( 1998 )

• United States Tax Court |   Wednesday, October 7, 1998 |   Cited 0 times

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