This opinion cited by 2 cases:

Ruiz-Rivera v. Internal Revenue Service ( 2004 )

• Court of Appeals for the First Circuit |   Tuesday, March 30, 2004 |   Cited 0 times

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Ludvigson v. United States ( 2007 )

• District Court, District of Columbia |   Tuesday, November 27, 2007 |   Cited 0 times

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