This opinion cited by 2 cases:

Estate of Backemeyer v. Comm'r , 2016 U.S. Tax Ct. LEXIS 35 ( 2016 )

• United States Tax Court |   Thursday, December 8, 2016 |   Cited 0 times

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Taylor v. Comm'r , 114 T.C.M. 21 ( 2017 )

• United States Tax Court |   Wednesday, July 5, 2017 |   Cited 0 times

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