This opinion cited by 2 cases:

Dickerson v. Comm'r , 103 T.C.M. 1280 ( 2012 )

• United States Tax Court |   Tuesday, March 6, 2012 |   Cited 0 times

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Estate of Winkler v. Commissioner , 73 T.C.M. 1657 ( 1997 )

• United States Tax Court |   Thursday, January 2, 1997 |   Cited 0 times

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