This opinion cited by 2 cases:

Teresa Tiernan v. United States , 112 A.F.T.R.2d (RIA) 6863 ( 2013 )

• United States Court of Federal Claims |   Tuesday, November 12, 2013 |   Cited 0 times

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Vivian L. Rader v. Commissioner , 143 T.C. No. 19 ( 2014 )

• United States Tax Court |   Wednesday, October 29, 2014 |   Cited 0 times

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