United States Tax Court April 3, 2002, No. 10017-00S (SMITH v. COMMISSIONER)
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United States · · · 03-04-2002
T.C. Summary Opinion 2002-33
UNITED STATES TAX COURT
WALLACE F. AND MI-JA H. SMITH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10017-00S. Filed April 3, 2002.
Wallace F. and Mi-Ja H. Smith, pro se.
Daniel J. Parent, for respondent.
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