This opinion cited by 2 cases:

Meriano v. Commissioner ( 1996 )

• United States Tax Court |   Thursday, February 15, 1996 |   Cited 0 times

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River City Ranches 1, Ltd. v. Comm'r ( 2003 )

• United States Tax Court |   Friday, May 23, 2003 |   Cited 0 times

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