This opinion cites 2 cases:

Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal Revenue ( 2001 )

• Court of Appeals for the Ninth Circuit |   Wednesday, September 5, 2001 |   Cited 0 times

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Billings v. Comm'r ( 2006 )

• United States Tax Court |   Tuesday, July 25, 2006 |   Cited 0 times

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