This opinion cited by 2 cases:

Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )

• United States Tax Court |   Monday, October 7, 2002 |   Cited 0 times

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Michael Ferguson and Valene Ferguson v. Commissioner , 108 T.C. No. 14 ( 1997 )

• United States Tax Court |   Monday, April 28, 1997 |   Cited 0 times

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