This opinion cited by 3 cases:

Capital One Financial Corporation and Subsidiaries v. Commissioner ( 2008 )

• United States Tax Court |   Thursday, May 22, 2008 |   Cited 0 times

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Cargill, Inc. v. United States ( 2000 )

• District Court, D. Minnesota |   Wednesday, March 29, 2000 |   Cited 0 times

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Sicard v. Commissioner ( 1996 )

• United States Tax Court |   Wednesday, April 10, 1996 |   Cited 0 times

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