This opinion cited by 2 cases:

Wilcox v. Comm'r , 96 T.C.M. 193 ( 2008 )

• United States Tax Court |   Wednesday, October 1, 2008 |   Cited 0 times

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Riggs Nat'l Corp. v. Commissioner , 81 T.C.M. 1023 ( 2001 )

• United States Tax Court |   Monday, January 22, 2001 |   Cited 0 times

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