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eCases

United States Tax Court

This opinion cites 4 cases:

Allen v. Commissioner , 29 T.C. 113 ( 1957 )


Rochelle v. Commissioner , 293 F.3d 740 ( 2002 )


Smith v. Commissioner , 114 T.C. 489 ( 2000 )


Smith v. Commissioner , 275 F.3d 912 ( 2001 )


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