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David C. Nathanson, "Tax Motive Kills Partnership: Spier Freezes (cf. Continental Bank)", Tax Litigation, Vol. VII, No. 3 -- attach -- Purpose/Intention

David C. Nathanson, "Tax Motive Kills Partnership: Spier Freezes (cf. Continental Bank)", Tax Litigation, Vol. VII, No. 3 -- attach -- Purpose/Intention

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