This opinion cited by 2 cases:

Wofford v. Commissioner , 73 T.C.M. 1909 ( 1997 )

• United States Tax Court |   Tuesday, February 4, 1997 |   Cited 0 times

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Corbin West Ltd. Pshp. v. Commissioner , 77 T.C.M. 1202 ( 1999 )

• United States Tax Court |   Friday, January 15, 1999 |   Cited 0 times

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