This opinion cited by 2 cases:

United States v. Tomasello , 569 F. Supp. 1 ( 1983 )

• District Court, W.D. New York |   Thursday, May 5, 1983 |   Cited 0 times

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Love v. Commissioner , 49 T.C.M. 274 ( 1984 )

• United States Tax Court |   Monday, December 10, 1984 |   Cited 0 times

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