This opinion cited by 4 cases:

Brian L. and Carole J. Nahey v. Commissioner , 111 T.C. No. 13 ( 1998 )

• United States Tax Court |   Wednesday, October 21, 1998 |   Cited 0 times

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Commissioner of Internal Revenue v. José Ferrer , 304 F.2d 125 ( 1962 )

• Court of Appeals for the Second Circuit |   Tuesday, June 5, 1962 |   Cited 0 times

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Estate of Leon Israel, Jr., Barry W. Gray, and Audrey H. Israel v. Commissioner , 108 T.C. No. 13 ( 1997 )

• United States Tax Court |   Tuesday, April 1, 1997 |   Cited 0 times

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William T. and Nicole L. Gladden v. Commissioner , 112 T.C. No. 15 ( 1999 )

• United States Tax Court |   Thursday, April 15, 1999 |   Cited 0 times

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