This opinion cited by 4 cases:

Taylor v. Commissioner , 79 T.C.M. 1364 ( 2000 )

• United States Tax Court |   Tuesday, January 18, 2000 |   Cited 0 times

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Perry v. Comm'r , 26 A.L.R. Fed. 2d 739 ( 2006 )

• United States Tax Court |   Tuesday, April 18, 2006 |   Cited 0 times

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Hawkins v. Comm'r , 85 T.C.M. 1530 ( 2003 )

• United States Tax Court |   Friday, June 20, 2003 |   Cited 0 times

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Estate of Hinz v. Commissioner , 79 T.C.M. 53707 ( 2000 )

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

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