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SUMMARY: Tax court denies shelter litigant access to opinion letters sent to other investors.
TOPIC: Practice and Procedure
SECTION: 6103. Confidentiality and disclosure of returns and return information
CITATION: 3K Investment Partners v. Commissioner., 133 T.C. No. 6, (Sept. 3, 2009)
DATE: 2009-09-02
DOC TYPE: Cases
EXPLANATION:
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