Hood v. Commissioner, No. 4160-97; No. 4161-97 (2000)
Court: United States Tax Court
Judges: Foley, Ruwe, Beghe, Marvel, Agree, Laro, Cohen, Halpern, Wells, Colvin, Gale, Only, Chiechi, Whalen, Chabot, Thornton, Vasquez, Parr
Number: No. 4160-97; No. 4161-97
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