Pierson v. Commissioner

Decided 2000-12-14

Cited by 199 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

OPINION Wells, Chief Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below. OPINION OF THE SPECIAL TRIAL…

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