This opinion cited by 2 cases:

Catherine J. Clay v. Commissioner , 2018 T.C. Memo. 145 ( 2018 )

• United States Tax Court |   Monday, September 10, 2018 |   Cited 0 times

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Hightower v. Comm'r , 90 T.C.M. 530 ( 2005 )

• United States Tax Court |   Monday, November 28, 2005 |   Cited 0 times

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