This opinion cited by 3 cases:

Jones v. Comm'r , 92 T.C.M. 168 ( 2006 )

• United States Tax Court |   Tuesday, August 22, 2006 |   Cited 0 times

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Griffin v. Comm'r , 83 T.C.M. 1058 ( 2002 )

• United States Tax Court |   Tuesday, January 8, 2002 |   Cited 0 times

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Trans v. Commissioner , 78 T.C.M. 96 ( 1999 )

• United States Tax Court |   Thursday, July 15, 1999 |   Cited 0 times

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