78 T.C. 659 (1982), 8571-79, Siegel v. C.I.R.
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78 T.C. 659 (1982), 8571-79, Siegel v. C.I.R.
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Linked as:
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78 T.C. 659 (1982), 8571-79, Siegel v. C.I.R.
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