This opinion cited by 2 cases:

Powell v. Commissioner , 101 T.C. 489 ( 1993 )

• United States Tax Court |   Monday, November 29, 1993 |   Cited 0 times

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In Re Marriage of Shelstead , 66 Cal. App. 4th 893 ( 1998 )

• California Court of Appeal |   Tuesday, September 15, 1998 |   Cited 0 times

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