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March 04, 2008
Overheard in Tax Court
From Niedermeyer v. Commissioner, 62 T.C. 280:
“While we express no opinion on petitioners’ apparent belief, we think the words ‘immediately after’ must be given their ordinary meaning and that consequently December 28 cannot be considered ‘immediately after’ September 8.”
Posted by Zach at March 4, 2008 02:21 PM