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T.C. Memo. 2005239 UNITED STATES TAX COURT ESTATE OF GRACIANO V. ESPINOZA, DECEASED, ELVIRA ESPINOZA, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1043304. Filed
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TC Memo 239 is a decision issued by the United States Tax Court.
Taxpayers who have been involved in a tax court case and received a decision must file TC Memo 239.
TC Memo 239 can be filled out by providing the required information as outlined by the Tax Court.
The purpose of TC Memo 239 is to provide a written document of the Tax Court decision for the taxpayer.
TC Memo 239 must include details of the tax court case, the decision rendered, and any relevant tax implications.
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