This opinion cited by 2 cases:

Wells v. Commissioner ( 1996 )

• United States Tax Court |   Monday, March 25, 1996 |   Cited 0 times

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Forkston Fireworks Mfg. Co. v. Commissioner ( 1998 )

• United States Tax Court |   Thursday, May 21, 1998 |   Cited 0 times

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