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Smith v. Comm'r, Docket Nos. 5330-68, 3489-69 (1971)

Court: United States Tax Court

Filed: May 12, 1971

Judges: Raum

Attorneys: Harold S. Voegelin and Richard F. Oetting , for the petitioners. Michael J. Christianson , for the respondent.

Number: Docket Nos. 5330-68, 3489-69

This opinion cited by 30 cases:

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