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You are here: Home Tax Cases Tax Cases Hillyer Excavating Service v. Commissioner
 

Hillyer Excavating Service v. Commissioner

The taxpayer contended that the subject transaction qualified for “like-kind” treatment given the use of a qualified intermediary.

Nos. 22118-94, 22119-94, 22120-94, and 22121-94 (U.S.T.C. 1994).

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