This opinion cited by 2 cases:

Peterson Irrevocable Trust 2 for benefit of Peterson v. Commissioner , 51 T.C.M. 1300 ( 1986 )

• United States Tax Court |   Tuesday, July 1, 1986 |   Cited 0 times

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Hoffman v. Commissioner , 57 T.C.M. 51 ( 1989 )

• United States Tax Court |   Monday, April 10, 1989 |   Cited 0 times

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