This opinion cited by 4 cases:

Joseph D. and Wanda S. Lunsford v. Commissioner ( 2001 )

• United States Tax Court |   Friday, November 30, 2001 |   Cited 0 times

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Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue ( 1987 )

• Court of Appeals for the Ninth Circuit |   Tuesday, April 14, 1987 |   Cited 0 times

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Sealy Power, Ltd. v. Commissioner ( 1995 )

• Court of Appeals for the Fifth Circuit |   Wednesday, February 15, 1995 |   Cited 0 times

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Upchurch v. Comm'r ( 2007 )

• United States Tax Court |   Monday, July 9, 2007 |   Cited 0 times

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