The Court has added TC and Memorandum Opinions from 09/25/95 to its Opinions Search.
Search the content of TC and Memorandum Opinions published from 09/25/95 and Summary Opinions published after 01/01/01* for key words and phrases with Opinion Text Search.
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Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case.
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