This opinion cited by 2 cases:

Roosevelt v. Comm'r , 43 T.C. 77 ( 1964 )

• United States Tax Court |   Thursday, October 22, 1964 |   Cited 0 times

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Maurie Starrels and Doris W. Starrels v. Commissioner of Internal Revenue , 304 F.2d 574 ( 1962 )

• Court of Appeals for the Ninth Circuit |   Friday, May 25, 1962 |   Cited 0 times

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