This opinion cited by 5 cases:

Bell v. Comm'r , 2011 Tax Ct. Summary LEXIS 47 ( 2011 )

• United States Tax Court |   Monday, April 18, 2011 |   Cited 0 times

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Jones v. Commissioner , 76 T.C.M. 1014 ( 1998 )

• United States Tax Court |   Monday, December 21, 1998 |   Cited 0 times

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Robert L. Hernandez v. Commissioner of Internal Revenue , 819 F.2d 1212 ( 1987 )

• Court of Appeals for the First Circuit |   Monday, June 1, 1987 |   Cited 0 times

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Derby v. Comm'r , 95 T.C.M. 1177 ( 2008 )

• United States Tax Court |   Thursday, February 28, 2008 |   Cited 0 times

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Fakiris v. Comm'r , 113 T.C.M. 1555 ( 2017 )

• United States Tax Court |   Wednesday, June 28, 2017 |   Cited 0 times

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