This opinion cited by 2 cases:

Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries v. Commissioner ( 1996 )

• United States Tax Court |   Wednesday, June 26, 1996 |   Cited 0 times

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Menard, Inc. v. Comm'r ( 2004 )

• United States Tax Court |   Thursday, September 16, 2004 |   Cited 0 times

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