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805 F2d 1073 Smith v. C.i.r.

805 F.2d 1073

256 U.S.App.D.C. 369

Smith
v.
C.I.R.

85-1774

United States Court of Appeals,
District of Columbia Circuit.

12/8/86

U.S.T.C. 84 T.C. 889

AFFIRMED