This opinion cited by 2 cases:

Smith v. Commissioner , 84 T.C. 889 ( 1985 )

• United States Tax Court |   Monday, May 20, 1985 |   Cited 0 times

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Estate of Ratliff v. Commissioner , 101 T.C. 276 ( 1993 )

• United States Tax Court |   Thursday, September 30, 1993 |   Cited 0 times

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