This opinion cited by 2 cases:

JONES v. COMMISSIONER , 74 T.C.M. 473 ( 1997 )

• United States Tax Court |   Wednesday, September 10, 1997 |   Cited 0 times

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Michael T. Caracci and Cindy W. Caracci v. Commissioner , 118 T.C. No. 25 ( 2002 )

• United States Tax Court |   Wednesday, May 22, 2002 |   Cited 0 times

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