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What is Dawson, Estate of v. Commissioner of Internal Revenue, 480 F.2d 917, 3rd Cir. (1973) about?

The United States Court of Appeals for the Third Circuit affirmed a decision of the United States Tax Court regarding the Estate of Dawson v. the Commissioner of Internal Revenue. The Tax Court had ruled on a tax issue related to the estate. The Third Circuit agreed with and upheld the Tax Court

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