This opinion cites 2 cases:

Borchers v. Commissioner ( 1990 )

• United States Tax Court |   Thursday, July 19, 1990 |   Cited 0 times

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Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue ( 1991 )

• Court of Appeals for the Eighth Circuit |   Friday, August 23, 1991 |   Cited 0 times

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