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116 T.C. [i] (2001)

handle is hein.usfed/tcrustc0116 and id is 1 raw text is: REPORTS
OF THE
UNITED STATES TAX
COURT

January 1, 2001, to June 30, 2001
Volume 116
(Cite 116 T.C.)
JOHN T. FEE
REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE
WASHINGTON: 2001

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