This opinion cited by 2 cases:

Peter Stemkowski v. Commissioner of Internal Revenue , 690 F.2d 40 ( 1982 )

• Court of Appeals for the Second Circuit |   Friday, September 17, 1982 |   Cited 0 times

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Robertson v. Commissioner , 74 T.C.M. 1257 ( 1997 )

• United States Tax Court |   Thursday, November 20, 1997 |   Cited 0 times

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