This opinion cited by 3 cases:

MOORE v. COMMISSIONER ( 2002 )

• United States Tax Court |   Wednesday, August 7, 2002 |   Cited 0 times

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Holloway v. Comm'r ( 2006 )

• United States Tax Court |   Tuesday, November 28, 2006 |   Cited 0 times

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Charles C. Allen, III and Barbara N. Allen v. Commissioner ( 2002 )

• United States Tax Court |   Friday, January 4, 2002 |   Cited 0 times

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