This opinion cited by 2 cases:

Peoples Prize v. Comm'r , 87 T.C.M. 813 ( 2004 )

• United States Tax Court |   Thursday, January 15, 2004 |   Cited 0 times

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Ohio Disability Ass'n v. Comm'r , 98 T.C.M. 462 ( 2009 )

• United States Tax Court |   Thursday, November 12, 2009 |   Cited 0 times

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