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PURSUANT TO INTERNAL REVENUE CODE
SECTION 7463(b), THIS OPINION MAY NOT
BE TREATED AS PRECEDENT FOR ANY
OTHER CASE. T.C. Summary Opinion 2008163UNITED STATES TAX COURTKENNETH F. REINSERT, Petitioner
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Reinert petitioner v is a legal case involving a specific petitioner.
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The party involved in the legal case is required to file reinert petitioner v.
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