This opinion cited by 2 cases:

Morris v. Commissioner , 70 T.C. 959 ( 1978 )

• United States Tax Court |   Monday, September 18, 1978 |   Cited 0 times

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Central De Gas De Chihuahua, S.A. v. Commissioner , 102 T.C. 515 ( 1994 )

• United States Tax Court |   Monday, April 4, 1994 |   Cited 0 times

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