This opinion cited by 2 cases:

JONES v. COMMISSIONER ( 1997 )

• United States Tax Court |   Wednesday, September 10, 1997 |   Cited 0 times

---

Michael T. Caracci and Cindy W. Caracci v. Commissioner ( 2002 )

• United States Tax Court |   Wednesday, May 22, 2002 |   Cited 0 times

---