This opinion cited by 2 cases:

Guillermo Baez Espinosa v. Commissioner , 107 T.C. No. 9 ( 1996 )

• United States Tax Court |   Tuesday, September 24, 1996 |   Cited 0 times

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InverWorld v. Commissioner , 71 T.C.M. 3231 ( 1996 )

• United States Tax Court |   Thursday, June 27, 1996 |   Cited 0 times

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