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975 F2d 867 Rowland v. Commissioner of Internal Revenue

975 F.2d 867

Rowland (James R., Anne C.)
v.
Commissioner of Internal Revenue Service

NOS. 92-1649, 92-1906

United States Court of Appeals,
Eighth Circuit.

Sept 16, 1992

1

Appeal From: U.S.T.C.

2

AFFIRMED.