This opinion cited by 18 cases:

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Burwell v. Commissioner ( 1987 )


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Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue ( 1986 )


Spaulding v. Commissioner ( 1988 )


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Page v. Commissioner ( 1986 )


Eric A. Pollard v. Commissioner of Internal Revenue Service ( 1986 )


Douglas A. Page and Carolyn Page v. Commissioner of Internal Revenue ( 1987 )