This opinion cited by 4 cases:

Heers v. Comm'r , 93 T.C.M. 681 ( 2007 )

• United States Tax Court |   Tuesday, January 16, 2007 |   Cited 0 times

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Gardner N. Marcy & Maria Marcy v. Commissioner , 2018 T.C. Memo. 42 ( 2018 )

• United States Tax Court |   Tuesday, April 3, 2018 |   Cited 0 times

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Pate v. Comm'r , 93 T.C.M. 1271 ( 2007 )

• United States Tax Court |   Tuesday, May 29, 2007 |   Cited 0 times

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Bean v. Comm'r , 2016 Tax Ct. Summary LEXIS 16 ( 2016 )

• United States Tax Court |   Wednesday, April 13, 2016 |   Cited 0 times

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