This opinion cited by 2 cases:

Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of America ( 1995 )

• Court of Appeals for the Second Circuit |   Tuesday, June 6, 1995 |   Cited 0 times

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Becker Holding Corp. v. Comm'r ( 2004 )

• United States Tax Court |   Wednesday, March 10, 2004 |   Cited 0 times

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