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Hambuechen v. Comm'r, 43 T.C. 90 (1964)
ax Court of the United States. 43 T.C. 90, 1964 WL 1154 (Tax Ct.) JOSEPH W. HAMBUECHEN AND ELEANORE HAMBUECHEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 87769. Filed October 22, 1964. *90 Morton L. Deitch and


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