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    Pauline W. Ach v. Commissioner of Internal Revenue, Estate of Ernest M. Ach, Deceased, Pauline W. Ach, Sole Legatee, and Pauline W. Ach, Surviving Wife v. Commissioner of Internal Revenue, the Ach Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. The Ach Corporation, 17 A.F.T.R.2d (RIA) 700