Elias Napoles Garcia001947-94SUnited States Tax CourtUnited States Tax Courthttps://www.ustaxcourt.gov/UstcDockInq2/DocketDisplay.aspx?DocketNo=94001947U.S. Tax Ct.99e811fc44f720e7a88fc8b896fff9d9f7c8ac7d2638624b37b9b539
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