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hi , I need a memo for tax class on the following topic: Lazarus, 3 AFTR 2d 1079, 1959. length: approximately one third of page

hi , I need a memo for tax class on the following topic: Lazarus, 3 AFTR 2d 1079, 1959. length: approximately one third of page .Please be carful in answering for the CORRECT case, since I already recieved not correct answers. please view it from tax payer side. Many thanks

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