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T.C. Memo. 2008190UNITED STATES TAX COURTJONATHAN SHIPMASTER AND CAROL SHIPMASTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDocket No. 795506L. Filed August 11, 2008. James E. Higgins,
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TC Memo 52 United is a specific tax court memorandum that provides guidance on a particular tax case or issue.
Taxpayers involved in tax court cases that result in a written opinion or memorandum may be required to file TC Memo 52 United.
TC Memo 52 United must be completed with all relevant information pertaining to the tax court case, including details of the case, the decision rendered, and any supporting documentation.
The purpose of TC Memo 52 United is to document the tax court's decision on a specific case and provide guidance for similar cases in the future.
TC Memo 52 United must include details of the case, the tax court's decision, and any relevant supporting documentation or evidence.
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