This opinion cited by 3 cases:

Clement Ziroli & Dawn M. Ziroli ( 2022 )

• United States Tax Court |   Thursday, July 14, 2022 |   Cited 0 times

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Jon T. Stephens and Susanne Stephens v. Commissioner of Internal Revenue , 112 A.L.R. Fed. 771 ( 1990 )

• Court of Appeals for the Second Circuit |   Monday, June 11, 1990 |   Cited 0 times

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Jenkins v. Commissioner , 72 T.C.M. 1470 ( 1996 )

• United States Tax Court |   Thursday, December 12, 1996 |   Cited 0 times

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