This opinion cited by 2 cases:

ROYSTER COMPANY v. United States , 342 F. Supp. 375 ( 1972 )

• District Court, E.D. Virginia |   Tuesday, April 18, 1972 |   Cited 0 times

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Melsa v. Commissioner , 36 T.C.M. 1687 ( 1977 )

• United States Tax Court |   Wednesday, November 30, 1977 |   Cited 0 times

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