This opinion cited by 2 cases:

Old Harbor Native Corp. v. Commissioner ( 1995 )

• United States Tax Court |   Tuesday, January 31, 1995 |   Cited 0 times

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Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue ( 2000 )

• Court of Appeals for the Ninth Circuit |   Wednesday, June 14, 2000 |   Cited 0 times

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