United States Tax Court October 4, 2001, No. 12606-99 (PRIETO v. COMMISSIONER)
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United States · · · 04-10-2001
T.C. Memo. 2001-266
UNITED STATES TAX COURT
VICTOR A. AND MARION W. PRIETO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12606-99. Filed October 4, 2001.
Gregg M. Anderson and Richard W. Craigo, for petitioners.
Peter C. Rock, for respondent.
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