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eCases

United States Tax Court

This opinion cites 3 cases:

Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )


Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )


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