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  1. We did not find results for: United States of America and James M. Sinda, Revenue Agent,internal Revenue Service, Petitioners-appellees, v. Marvin L. Tratner, Respondent-appellant.united States of America and James M. Sinda, Revenue Agent,internal Revenue Service, Petitioners-cross-appellants, v. Marvin L. Tratner, Respondent-appellee.

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