This opinion cited by 2 cases:

John A. Voigt & Lorinda C. Martin v. Commissioner , 2018 T.C. Summary Opinion 25 ( 2018 )

• United States Tax Court |   Monday, May 14, 2018 |   Cited 0 times

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Childs v. Commissioner , 103 T.C. 634 ( 1994 )

• United States Tax Court |   Monday, November 14, 1994 |   Cited 0 times

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