This opinion cited by 2 cases:

Stewart and Lillian Caplin v. United States , 718 F.2d 544 ( 1983 )

• Court of Appeals for the Second Circuit |   Thursday, September 29, 1983 |   Cited 0 times

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Hall v. Commissioner (In re Estate of Hall) , 71 T.C.M. 2276 ( 1996 )

• United States Tax Court |   Monday, March 4, 1996 |   Cited 0 times

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