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148 T.C. I (2017)

handle is hein.usfed/tcrustc0148 and id is 1 raw text is: 




      REPORTS
           OF THE

 UNITED STATES

     TAX COURT












January 1, 2017, to June 30, 2017

         Volume 148

         (Cite 148 T.C.)






       SHEILA A. MURPHY
       REPORTER OF DECISIONS






   U.S. GOVERNMENT PUBLISHING OFFICE
        WASHINGTON: 2017

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