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Thoughts on Recent TC Opinions on LM?
Curious to hear discussions on this.
Obviously, TC can make whatever opinions they want (especially when the entire operation is predicated on the idea that "The Commissioner’s determination of tax liability is generally presumed correct.", when everyone here has direct experience that this should never be the case), but I'd love to hear local analysis.
https://www.ustaxcourt.gov/UstcInOp/....aspx?ID=11881
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