This opinion cites 2 cases:

White v. Commissioner , 95 T.C. 209 ( 1990 )

• United States Tax Court |   Thursday, August 30, 1990 |   Cited 0 times

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David A. Field and Ellen J. Field v. United States , 328 F.3d 58 ( 2003 )

• Court of Appeals for the Second Circuit |   Friday, May 2, 2003 |   Cited 0 times

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