T.C. Memo. 2001-35 UNITED STATES TAX COURT GREG McINTOSH AND SHEILA R. McINTOSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15076-99. Filed February 13, 2001. This opinion was withdrawn by order dated March 13, 2001.Page: 1
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