This opinion cited by 2 cases:

Brountas v. Commissioner , 73 T.C. 491 ( 1979 )

• United States Tax Court |   Wednesday, December 26, 1979 |   Cited 0 times

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Stephen R. and Mary K. Herbel v. Commissioner , 106 T.C. No. 22 ( 1996 )

• United States Tax Court |   Wednesday, June 5, 1996 |   Cited 0 times

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