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## Citation reference
Hall v. C.I.R. (1976) TCM 1976-311, 35 TCM (CCH) 1399, TCM (P-H) ¶76,311, aff’d in part and rem’d in part (5 Cir. 1979) 595 F.2d 1059
> [!info] Working notes
> This is a personal working note. Citation details are for reference; opinion and current-status verification may still be pending.
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