This opinion cited by 2 cases:

In Re Spina ( 2009 )

• United States Bankruptcy Court, E.D. New York |   Thursday, September 24, 2009 |   Cited 0 times

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Nihiser v. Comm'r ( 2008 )

• United States Tax Court |   Tuesday, May 20, 2008 |   Cited 0 times

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