2. Practice with citators: Citate Hallmark Cards v. Commr, 90 TC 26 (1988) using both CCH and RIA. A

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2. Practice with citators: Citate Hallmark Cards v. Commr, 90 TC 26 (1988) using both CCH and RIA. A. Explain how the information in the RIA and CCH citators differs. B. What was the most recent Tax Court case to cite Hallmark Cards?

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