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Legal Opinion

Daniel v. Commissioner

Court of Appeals for the Fifth Circuit

Decided June 26, 1972No. 71-3419Published

1Per curiam

We are in agreement with the well-reasoned opinion of the United States Tax Court in this case, Richard T. Daniel, Jr., 56 T.C. 655 (1971), and its judgment for the respondent is affirmed.

2Cases cited1 opinion

  1. Daniel v. CommissionerUnited States Tax Court · 1971
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