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  • (cur | prev) 13:02, 11 December 2017LouiseY033626737 (talk | contribs). . (6,647 bytes) (+6,647). . (Created page with "Public Entry<br><br><br><br>In Estate of Knipp v Commissioner, 25 T.C. 153 (1955), the decedent was a 50% partner in a common partnership that was owner and beneficiary of 10...")