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 Court of Appeals for the Ninth Circuit
 1990

Donna L. Knisley (Formerly Bell) as for the Estate of Louis R. Bell v. United States , 901 F.2d 793 ( 1990 )

This opinion cites 2 cases:

Estate of Kurihara v. Commissioner , 82 T.C. 51 ( 1984 )

United States v. Wells , 51 S. Ct. 446 ( 1931 )