This opinion cited by 2 cases:

Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner ( 2003 )

• United States Tax Court |   Wednesday, January 15, 2003 |   Cited 0 times

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Tsn Liquidating Corporation, Inc. v. United States ( 1980 )

• Court of Appeals for the Fifth Circuit |   Thursday, August 28, 1980 |   Cited 0 times

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