This opinion cited by 2 cases:

Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner v. Commissioner , 136 T.C. 373 ( 2011 )

• United States Tax Court |   Monday, April 25, 2011 |   Cited 0 times

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Senyszyn v. Comm'r , 146 T.C. 136 ( 2016 )

• United States Tax Court |   Thursday, March 31, 2016 |   Cited 0 times

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