55 T.C. 709 (1971), 2415-70, Rappaport v. C.I.R.
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55 T.C. 709 (1971), 2415-70, Rappaport v. C.I.R.
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Linked as:
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55 T.C. 709 (1971), 2415-70, Rappaport v. C.I.R.
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