This opinion cited by 2 cases:

Columbia Park & Recreation Asso. v. Commissioner , 88 T.C. 1 ( 1987 )

• United States Tax Court |   Tuesday, January 6, 1987 |   Cited 0 times

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Mellon Bank, N. A. v. United States , 89 L. Ed. 2d 350 ( 1986 )

• Supreme Court of the United States |   Monday, February 24, 1986 |   Cited 0 times

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