This opinion cited by 5 cases:

Estate of Dickerson v. Commissioner , 73 T.C.M. 2506 ( 1997 )

• United States Tax Court |   Tuesday, April 1, 1997 |   Cited 0 times

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Ralston Purina Company and Subsidiaries v. Commissioner , 131 T.C. No. 4 ( 2008 )

• United States Tax Court |   Wednesday, September 10, 2008 |   Cited 0 times

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Frank and Barbara Biehl v. Commissioner ( 2002 )

• United States Tax Court |   Thursday, May 30, 2002 |   Cited 0 times

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HURLEY v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 85 ( 2005 )

• United States Tax Court |   Tuesday, August 16, 2005 |   Cited 0 times

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Cottrell v. Comm'r , 2008 Tax Ct. Summary LEXIS 99 ( 2008 )

• United States Tax Court |   Tuesday, August 12, 2008 |   Cited 0 times

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