This opinion cited by 3 cases:

Michael G. Bunney v. Commissioner , 114 T.C. 259 ( 2000 )

• United States Tax Court |   Monday, April 10, 2000 |   Cited 0 times

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EMANUEL v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 127 ( 2002 )

• United States Tax Court |   Thursday, October 3, 2002 |   Cited 0 times

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Lucky Stores, Inc. And Subsidiaries v. Commissioner of Internal Revenue , 153 F.3d 964 ( 1998 )

• Court of Appeals for the Ninth Circuit |   Thursday, August 20, 1998 |   Cited 0 times

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