Diane S. Blodgett v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eighth Circuit · Decided 2005-01-12

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*1033 BYE, Circuit Judge. Diane Blodgett, a special education teacher, appeals from a tax court determination in favor of the Internal Revenue Service. We affirm. I We adopt the facts as set forth in the tax court’s opinion, T.C.M.2003-212 (2003), and s…

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