This opinion cited by 2 cases:

Kern County Electrical Pension Fund v. Commissioner , 14 Employee Benefits Cas. (BNA) 1045 ( 1991 )

• United States Tax Court |   Thursday, June 20, 1991 |   Cited 0 times

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Southwest Tex. Elec. Coop. v. Commissioner , 68 T.C.M. 285 ( 1994 )

• United States Tax Court |   Monday, August 1, 1994 |   Cited 0 times

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