United States Tax Court November 7, 2000, No. 2263-00L; No. 5001-00L (Meyer v. Comm'r)

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United States · · · 07-11-2000

lead-opinion

OPINION

Dawson, Judge:

These cases were assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4).2 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

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