This opinion cited by 3 cases:

Norwood v. Commissioner ( 1976 )

• United States Tax Court |   Tuesday, June 15, 1976 |   Cited 0 times

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Walker v. Commissioner ( 1993 )

• United States Tax Court |   Monday, December 13, 1993 |   Cited 0 times

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Schmidt v. Commissioner ( 1977 )

• United States Tax Court |   Monday, October 31, 1977 |   Cited 0 times

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