This opinion cited by 2 cases:

Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal Revenue ( 1997 )

• Court of Appeals for the Second Circuit |   Wednesday, April 9, 1997 |   Cited 0 times

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Smith v. United States ( 1996 )

• District Court, S.D. Mississippi |   Tuesday, February 13, 1996 |   Cited 0 times

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