United States Tax Court September 21, 2001, No. 8217-00S (O'BRIEN v. COMMISSIONER)

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United States · · · 21-09-2001

T.C. Summary Opinion 2001-148

UNITED STATES TAX COURT

PATRICK L. O’BRIEN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8217-00S. Filed September 21, 2001.

Patrick L. O’Brien, pro se.

William I. Miller, for respondent.

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