This opinion cited by 8 cases:

Martin v. Commissioner, IRS ( 2002 )

• Court of Appeals for the Fourth Circuit |   Friday, June 28, 2002 |   Cited 0 times

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Lincir v. Comm'r ( 2009 )

• United States Tax Court |   Monday, June 29, 2009 |   Cited 0 times

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Menard, Inc. v. Commissioner ( 2008 )

• United States Tax Court |   Tuesday, February 19, 2008 |   Cited 0 times

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Estate of Algerine Allen Smith, James Allen Smith v. Commissioner ( 2004 )

• United States Tax Court |   Tuesday, July 13, 2004 |   Cited 0 times

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Metcalf v. Comm'r ( 2002 )

• United States Tax Court |   Wednesday, May 22, 2002 |   Cited 0 times

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BURR v. COMMISSIONER ( 2002 )

• United States Tax Court |   Monday, March 25, 2002 |   Cited 0 times

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Estate of Hinz v. Commissioner ( 2000 )

• United States Tax Court |   Thursday, January 6, 2000 |   Cited 0 times

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GOETTEE v. COMMISSIONER ( 2003 )

• United States Tax Court |   Tuesday, February 25, 2003 |   Cited 0 times

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