This opinion cited by 2 cases:

Donald G. Smith v. Commissioner of Internal Revenue ( 1991 )

• Court of Appeals for the Sixth Circuit |   Monday, April 22, 1991 |   Cited 0 times

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Donald John Rechtzigel v. Commissioner of Internal Revenue ( 1983 )

• Court of Appeals for the Eighth Circuit |   Wednesday, April 6, 1983 |   Cited 0 times

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