This opinion cited by 2 cases:

Teong-Chan Gaw v. Commissioner , 70 T.C.M. 1196 ( 1995 )

• United States Tax Court |   Thursday, November 9, 1995 |   Cited 0 times

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Rood v. Commissioner , 71 T.C.M. 3125 ( 1996 )

• United States Tax Court |   Wednesday, May 29, 1996 |   Cited 0 times

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