This opinion cited by 2 cases:

Estate of Stewart v. Comm'r , 92 T.C.M. 357 ( 2006 )

• United States Tax Court |   Tuesday, October 24, 2006 |   Cited 0 times

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Estate of Schauerhamer v. Commissioner , 73 T.C.M. 2855 ( 1997 )

• United States Tax Court |   Wednesday, May 28, 1997 |   Cited 0 times

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