This opinion cited by 2 cases:

Sangers Home for Chronic Patients v. Comm'r , 72 T.C. 105 ( 1979 )

• United States Tax Court |   Wednesday, April 11, 1979 |   Cited 0 times

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Barnhart Ranch Co. v. Commissioner , 714 F. App'x 376 ( 2017 )

• Court of Appeals for the Fifth Circuit |   Wednesday, December 20, 2017 |   Cited 0 times

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