90 T.C. 1000 (1988), 38959-84, Byrne v. C.I.R.
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90 T.C. 1000 (1988), 38959-84, Byrne v. C.I.R.
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90 T.C. 1000 (1988), 38959-84, Byrne v. C.I.R.
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