This opinion cited by 2 cases:

Rosenberg v. Commisssioner of Internal Revenue ( 1952 )

• Court of Appeals for the Eighth Circuit |   Thursday, June 26, 1952 |   Cited 0 times

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Hale v. Commissioner ( 1982 )

• United States Tax Court |   Tuesday, September 14, 1982 |   Cited 0 times

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