This opinion cited by 6 cases:

Parekh v. Commissioner , 75 T.C.M. 2181 ( 1998 )

• United States Tax Court |   Monday, April 27, 1998 |   Cited 0 times

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Wise v. Commissioner , 70 T.C.M. 1095 ( 1995 )

• United States Tax Court |   Thursday, October 26, 1995 |   Cited 0 times

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Intergraph Corporation and Subsidiaries v. Commissioner , 106 T.C. No. 16 ( 1996 )

• United States Tax Court |   Wednesday, May 8, 1996 |   Cited 0 times

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Black Gold Energy Corporation v. Commissioner of Internal Revenue , 33 F.3d 62 ( 1994 )

• Court of Appeals for the Tenth Circuit |   Friday, April 8, 1994 |   Cited 0 times

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FLINT INDUS. v. COMMISSIONER , 82 T.C.M. 778 ( 2001 )

• United States Tax Court |   Wednesday, October 10, 2001 |   Cited 0 times

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American Underwriters v. Commissioner , 72 T.C.M. 1511 ( 1996 )

• United States Tax Court |   Wednesday, December 18, 1996 |   Cited 0 times

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