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Taxation & Estate Planning

: TaxProf Blog

The $712 Question

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Every now and then you read a tax case and wonder: what was the IRS thinking? Check out Nicholas v. Commissioner, T.C. Summ. Op. 2008-155 (Dec. 15, 2008): Petitioners are married and resided in Arizona at the time that their...

Full post as published by TaxProf Blog on December 17, 2008 (boomark / email).

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