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William J. Rutter v. Commissioner, TC Memo 2017-174 , Code Sec(s) 166. Write a case summary on Rutter T.C. Memo 2017-174. The memo must be

William J. Rutter v. Commissioner, TC Memo 2017-174 , Code Sec(s) 166.

Write a case summary on Rutter T.C. Memo 2017-174. The memo must be prepared in memo format maximum one page Times

new Roman font 12 single spaced. The summary should include the following five sections ...1. Case citation 2. facts 3.issues 4 holdings 5 rationale.

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