This opinion cited by 121 cases:
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Daniel Stadnyk v. CIR , 367 F. App'x 586 ( 2010 )
Brian L. Nahey and Carol J. Nahey v. Commissioner of Internal Revenue , 196 F.3d 866 ( 2000 )
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Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal Revenue , 121 F.3d 393 ( 1997 )
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