61 T.C. 634 (1974), 2518-71, Pettit v. C.I.R.
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61 T.C. 634 (1974), 2518-71, Pettit v. C.I.R.
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Linked as:
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61 T.C. 634 (1974), 2518-71, Pettit v. C.I.R.
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