King B. & Eleanor M. Drake002149-93United States Tax CourtUnited States Tax Courthttps://www.ustaxcourt.gov/UstcDockInq2/DocketDisplay.aspx?DocketNo=93002149U.S. Tax Ct.3442e72f9d2b122140f4b5c3532eb33e6416f17c38da6f90e71bc83b
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