Brief Case
Pension Resource
U.S. Tax Court

Samuel H. Smith, Jr. & Amy L. Smith v. Commissioner

T.C. Memo. 2010-115 · Docket 14822-07 · Decided May 27, 2010 · Mary Ann Cohen · T.C. Memo.
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This opinion is the same as another entry in the library (cross-appeal or re-issued opinion).