This opinion cited by 2 cases:

Brandon Brown & Christi Cloaninger Brown v. Commissioner ( 2018 )

• United States Tax Court |   Monday, February 5, 2018 |   Cited 0 times

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Jean Marie & Yves Raymond Fontayne v. Commissioner ( 2013 )

• United States Tax Court |   Wednesday, July 3, 2013 |   Cited 0 times

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