This opinion cited by 22 cases:

Hillman v. Commissioner , 78 T.C.M. 210 ( 1999 )

• United States Tax Court |   Monday, August 2, 1999 |   Cited 0 times

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Gardner v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 71 ( 2014 )

• United States Tax Court |   Monday, July 28, 2014 |   Cited 0 times

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