This opinion cited by 2 cases:

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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Jerry Lipps, Inc. v. Commissioner , 59 T.C.M. 849 ( 1990 )

• United States Tax Court |   Tuesday, June 12, 1990 |   Cited 0 times

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