This opinion cites 2 cases:

Estate of Bailly v. Commissioner , 81 T.C. 949 ( 1983 )

• United States Tax Court |   Monday, December 12, 1983 |   Cited 0 times

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Estate of Bahr v. Commissioner , 68 T.C. 74 ( 1977 )

• United States Tax Court |   Monday, April 25, 1977 |   Cited 0 times

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