This opinion cited by 2 cases:

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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Holbrook v. Commissioner , 34 T.C.M. 1283 ( 1975 )

• United States Tax Court |   Monday, September 22, 1975 |   Cited 0 times

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