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PDF-1Internal Revenue Code in effect for the year at issue. All Rulerefer PDF document

COMMISSIONER OF INTERNAL REVENUE RespondentDocket No 2143294 Filed March 18 1996William James Courville pro seJames A Whitten for respondentMEMORANDUM OPINIONCOUVILLION

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1Internal Revenue Code in effect for the year at issue. All Rulerefer: Transcript

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