This opinion cited by 3 cases:

DUNN v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 110 ( 2002 )

• United States Tax Court |   Thursday, August 22, 2002 |   Cited 0 times

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Acme Steel Co. v. Comm'r , 85 T.C.M. 1208 ( 2003 )

• United States Tax Court |   Monday, April 28, 2003 |   Cited 0 times

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Holt v. Commissioner , 78 T.C.M. 625 ( 1999 )

• United States Tax Court |   Wednesday, October 20, 1999 |   Cited 0 times

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