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O. J. SMITH and Minnie R. Smith v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM:
The decision of the Tax Court is affirmed on its opinion. Smith et al. v. Commissioner, 56 T.C. 1249.
Affirmed.
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Opinion
459 F.2d 1043 · Court of Appeals for the Fourth Circuit · Jun 2, 1972
Full text
O. J. SMITH and Minnie R. Smith v. COMMISSIONER OF INTERNAL REVENUE