This opinion cited by 22 cases:

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louise-f-young-aka-louise-y-ausman-james-r-ausman-v-commissioner-of ( 2001 )


James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue ( 2001 )


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BANAITIS v. COMMISSIONER ( 2002 )


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ivor-f-benci-woodward-and-debra-a-benci-woodward-v-commissioner-of ( 2000 )