This opinion cited by 2 cases:

Judith Kaye Jansen v. United States , 567 F.2d 828 ( 1977 )

• Court of Appeals for the Eighth Circuit |   Tuesday, December 27, 1977 |   Cited 0 times

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MUELLER v. COMMISSIONER , 79 T.C.M. 1887 ( 2000 )

• United States Tax Court |   Wednesday, April 12, 2000 |   Cited 0 times

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