This opinion cited by 2 cases:

William Simmons and Viola Simmons, His Wife v. United States , 308 F.2d 160 ( 1962 )

• Court of Appeals for the Fourth Circuit |   Tuesday, August 28, 1962 |   Cited 0 times

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Godfrey v. Commissioner , 75 T.C.M. 1738 ( 1998 )

• United States Tax Court |   Monday, February 9, 1998 |   Cited 0 times

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