This opinion cited by 2 cases:

Estate of Lassiter v. Commissioner , 80 T.C.M. 541 ( 2000 )

• United States Tax Court |   Thursday, October 19, 2000 |   Cited 0 times

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Estate of Amiel v. Commissioner , 74 T.C.M. 239 ( 1997 )

• United States Tax Court |   Tuesday, July 29, 1997 |   Cited 0 times

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