This opinion cited by 3 cases:

Billman v. Commissioner ( 1984 )

• United States Tax Court |   Tuesday, September 25, 1984 |   Cited 0 times

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Smith v. Commissioner ( 1984 )

• United States Tax Court |   Friday, November 23, 1984 |   Cited 0 times

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Rust v. Commissioner ( 1985 )

• United States Tax Court |   Thursday, August 15, 1985 |   Cited 0 times

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