This opinion cites 2 cases:

Degill Corp. v. Commissioner , 62 T.C. 292 ( 1974 )

• United States Tax Court |   Monday, June 10, 1974 |   Cited 0 times

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Mindell v. Commissioner of Internal Revenue , 200 F.2d 38 ( 1952 )

• Court of Appeals for the Second Circuit |   Monday, November 24, 1952 |   Cited 0 times

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