86 T.C. 228 (1986), 27793-83, Purcell v. C.I.R.
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86 T.C. 228 (1986), 27793-83, Purcell v. C.I.R.
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86 T.C. 228 (1986), 27793-83, Purcell v. C.I.R.
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