Thomas J. & Loi P. Collins002606-94SUnited States Tax CourtUnited States Tax Courthttps://www.ustaxcourt.gov/UstcDockInq2/DocketDisplay.aspx?DocketNo=94002606U.S. Tax Ct.22d29ecca26e9d8277709026a97bce3ce1c7b898ba898524ac36713b
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