Small Business Taxes & Management

Tax Court Cases--2021


Small Business Taxes & ManagementTM--Copyright 2021, A/N Group, Inc.

 

Below is a list of the 2021 cases of the U.S. Tax Court with direct links to the full text at the Tax Court web site. The text of the cases is in PDF format, so an Adobe Acrobat Reader is required. The list below contains the case name, cite, the Code sections and key words for the issues in the case. We've kept the key word list short to make searches easy. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. Hypenation has become an art form. Try searches with and without. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

NOTE--The U.S. Tax Court is significantly revising its system of presenting cases and other information. Once the system is fully operational you will be able to retrieve cases back to May 1986. However, at this time none of the links on any of our pages will take you to the indicated cases. We regret the inconvience and will advise as soon as the government's system is fully operational.

For a similar synopsis of cases for prior years, go to:

Tax Court Cases--2020
Tax Court Cases--2019
Tax Court Cases--2018
Tax Court Cases--2017
Tax Court Cases--2016
Tax Court Cases--2015
Tax Court Cases--2014
Tax Court Cases--2013
Tax Court Cases--2012
Tax Court Cases--2011
Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

 

New Additions - Week Ended June 5, 2021

Tax Court Cases

None

 

Memorandum Decisions

ES NPA Holding, LLC, Joseph NPA Investment, LLC, Tax Matters Partner Sec. 721; 6234; nonrecognition of gain or loss on contribution; judicial review of partnership adjustments; receipt of stock in another corporation for services; call option agreement; capital vs. profits interest.
New Capital Fire, Inc. (T.C. Memo. 2021-67) Sec. 368; 1001; mergers; determination of amount of recognition of gain or loss; concealment of facts; equitable estoppel preventing taxpayer from changing return reporting.
Michael Torres (T.C. Memo. 2021-66) Sec. 162; 165; 6651; business expenses; losses; failure to file or pay; theft loss; embezzlement; evidence of claim; ordinary and necessary; funds taken by employee; entitlement to compensation.
Estate of Semone Grossman, Deceased, Richard M. Frome, Preliminary Executor (T.C. Memo. 2021-65) Sec. 2056; bequests to surviving spouse; who is spouse; validity of divorce; rabbinical court; New York law.

 

Summary Opinions

None

 

Cumulative Cases - 2021

Tax Court Cases

Mylan, Inc. & Subsidiaries (156 T.C. No. 10) Sec 162; 197; 263; business expenses; amoritization of intangibles; capital expenditures; legal expenses; patent infringement litigation; legal expenses related to FDA approval of generic drug.
Ruben De Los Santos and Martha De Los Santos (156 T.C. No. 9) Sec. 301; 1372; distributions of property; S corporation fringe benefit rules; split-dollr life insurance; fringe benefit as compensation to employee; shareholder/employee; guaranteed payments not a corporate distribution.
Robert Rowen (156 T.C. No. 8) Sec. 7345; revocation of passport in certain tax deficiencies; seriously delinquent tax debt.
Mainstay Business Solutions (156 T.C. No. 7) Sec. 6404; abatements; abatement of interest; claim for refund; withdrawal of petition; discretion of IRS.
Suzanne J. McCrory (156 T.C. No. 6) Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; recommendation of preliminary award; determination.
Brian D. Beland and Denae A. Beland (156 T.C. No. 5) Sec. 6751; procedural requirements; supervisory approval of penalty; first communication; Form 4549; partial summary judgment.
San Jose Wellness (156 T.C. No. 4) Sec. 167; 170; 260E; 6662; depreciation; charitable contributions; illegal sale of drugs; accuracy-related penalty; medical marijuana business; deductions not allowed; more than one business activity; expenses subject to Sec. 280E.
Kirgizia I. Grajales (156 T.C. No. 3) Sec. 72; 6751; qualified plan distributions; procedural requirements; supervisory approval of penalty; early distribution penalty; additional tax not penalty.
Adams Challenge (UK) Limited (156 T.C. No. 2) Sec. 882; tax on income of foreign corporations connected to U.S. business; deductions and credits denied; returns not filed by terminal date; cutoff date.
Wiley Ramey (156 T.C. No. 1) Sec. 6330; hearing before levy; collection due process; start of running of 30-day period; mail sent to last known address.

 

Memorandum Decisions

ES NPA Holding, LLC, Joseph NPA Investment, LLC, Tax Matters Partner Sec. 721; 6234; nonrecognition of gain or loss on contribution; judicial review of partnership adjustments; receipt of stock in another corporation for services; call option agreement; capital vs. profits interest.
New Capital Fire, Inc. (T.C. Memo. 2021-67) Sec. 368; 1001; mergers; determination of amount of recognition of gain or loss; concealment of facts; equitable estoppel preventing taxpayer from changing return reporting.
Michael Torres (T.C. Memo. 2021-66) Sec. 162; 165; 6651; business expenses; losses; failure to file or pay; theft loss; embezzlement; evidence of claim; ordinary and necessary; funds taken by employee; entitlement to compensation.
Estate of Semone Grossman, Deceased, Richard M. Frome, Preliminary Executor (T.C. Memo. 2021-65) Sec. 2056; bequests to surviving spouse; who is spouse; validity of divorce; rabbinical court; New York law.
Katherine Mason, et al. (T.C. Memo. 2021-64) Sec. 6321; 6330; 7122; lien for taxes; hearing before levy; compromises; collection due process; failure by settlement officer to independently review taxpayer's offer.
Uriah I. Shitrit (T.C. Memo. 2021-63) Sec. 7345; revocation or denial of passport in delinquent taxes; Tax Court jurisdiction; failure to file a return; income reported by third party; substitute return by IRS; dual citizenship; IRS reversal of determination; voluntary cessation exception.
Montgomery-Alabama River, LLC, Parkway South LLC, Tax Matters Partner (T.C. Memo. 2021-62) Sec. 170; charitable contributions; conservation easement; judicial extinguishment; Alabama law.
Vincent J. Fumo (T.C. Memo. 2021-61) Sec. 4958; excess benefit transactions; disqualified person; exempt organization; liability for excise tax.
Estate of Clara M. Morrissette, Deceased, Kenneth Morrissette, Donald J. Morrissette, and John D. Morrissette, Personal Representatives (T.C. Memo. 2021-60) Sec. 2031; 2703; 6662; definition of gross estate; property subject to restrictive agreements; accuracy-related penalty; premiums paid on split-dollar life insurance; bona fide transfers for adequate consideration; bona fide business reason; split-dollar rights.
BRC Operating Company LLC, Bluescape Resource Company LLC, Tax Matters Partner v. Commissioner; Bluescape Resources Company LLC, Bluescape Resources Investors LLC, Tax Matters Partner (T.C. Memo. 2021-59) Sec. 461; year of deduction; drilling costs; cost of goods sold; COGS; accrual method; no sale of goods.
William J. Spain and Idovia A. Spain (T.C. Memo. 2021-58) Sec. 6330; 7502; hearing before levy; petitions to Tax Court; collection due process; filing within 30-day period; no postmark by USPS; proof of timely mailing.
Stanley Battat and Zmira Battat (T.C. Memo. 2021-57) Sec. 6751; procedural requirements; supervisory approval of penalty; Letter 4121 Agreed Examination Report Transmittal as initial determination to impose penalty.
Peter M. Adler (T.C. Memo. 2021-56) Sec. 162; 274; business expenses; business expense substantiation; personal vs. business; documentation; recordkeeping; two separate businesses reported on single Schedule C.
Donald Bailey and Sandra M. Bailey (T.C. Memo. 2021-55) Sec. 162; 280A; 6651; 6662; business expenses; business use of home; failure to file or pay; accuracy-related penalty.
Randy Jenkins; Ira W. Gentry, Jr. and Lynn M. Gentry (T.C. Memo. 2021-54) Sec. 61; 63; 67; 6214; 6501; gross income definition; taxable income definition; 2-percent floor; Tax Court jurisdiction; limitations on collection and assessment; unreported income; corporations as alter egos; federal or state alter-ego law; capital gain taxable to shareholder; tax return not filed; election to itemize made on filed return.
Tikar, Inc. (T.C. Memo. 2021-53) Sec. 501; exempt organizations; proof of serving public interest; furthering exempt purpose.
Andrew Mitchell Berry and Sara Alexine Berry and Andrew Mitchell Berry and Sara Berry (T.C. Memo. 2021-52) Sec. 162; 179; 6651; 6662; business expenses; expensing business assets; failure to file or pay; accuracy-related penalty; failure to prove expenses paid; asset not used for a business purpose. Daniel S. Jacobs (T.C. Memo. 2021-51) Sec. 7430; recovery of litigation costs; attorney's fees; IRS position substantially justified.
Viola Chancellor (T.C. Memo. 2021-50) Sec. 162; 170; 274; business expenses; charitable contributions; business expense substantiation; listed property; meal and entertainment expenses; documentation; recordkeeping.
Marc. Barnes and Anne M. Barnes (T.C. Memo. 2021-49) Sec. 6430; 6330; hearing on filing lien notice; hearing before levy; collection due process; bankruptcy; nondischargeble debt.
Estate of Michael J. Jackson, Deceased, John G. Branca, Co-Executor and John McClain, Co-Executor (T.C. Memo. 2021-48) SEc. 2031; 6662; definition of gross estate; accuracy-related penalty; valuation of estate; intangible assets.
Josef Haghnazarzadeh and Catherine Y. Haghnazarzadeh (T.C. Memo. 2021-47) Sec. 61; gross income definition; unreported income; bank deposits; nontaxable income.
Ronnie S. Baum and Teresa K. Baum (T.C. Memo. 2021-46) Sec. 162; 165; 274; 6651; business expenses; losses; business expense substantiation; failure to file or pay; support for deductions; documentation; recordkeeping; theft loss; fraud claimed in stock purchased in company that declared bankruptcy.
Plentywood Drug, Inc., at al. (T.C. Memo. 2021-45) Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; reasonble cause; excessive rent; fair market value of rent paid; related parties.
Robert Craig Colton and Alina Mazwin (T.C. Memo. 2021-44) Sec. 55; alternative minimum tax; imposition of tax; of tax; miscellaneous itemized deductions disallowed for AMT.
William E. Flynn (T.C. Memo. 2021-43) Sec. 61; gross income definition; underreporting income; bank deposits; IRS reconstruction of income; documentation supporting deposit activity; burden on taxpayer to refute.
Andrew Mitchell Berry and Sara Berry; Ronald Gene Berry and Linda Kathryn Berry (T.C. Memo. 2021-42) Sec. 61; 162; 195; 274; 6662; 6751; 7491; gross income definition; business expenses; business expense substantiation; start-up expenses; accuracy-related penalty; procedural requirements; burden of proof; unreported income; car logs; substantiation of vehicle usage; ordinary and necessary business expenses; supervisory approval of penalty.
Preston Olsen and Elizabeth Olsen (T.C. Memo. 2021-41) Sec. 48; 167; 183; 469; energy credits; depreciation; not-for-profit activities; passive activity losses; solar tax shelter; hobby losse; material participation; documentation; time logs; equipment rental business; activity did not rise to trade or business; any energy credits generated would be passive.
Anna Elise Walton (T.C. Memo. 2021-40) Sec. 6662; 6751; accuracy-related penalty; procedural requirements; failure to report nonemployee compensation; automated underreporter program; reasonable exception; supervisory approval of penalty.
John K. Crandall and Nives M. Crandall (T.C. Memo. 2021-39) Sec. 7121; 6662; closing agreements; accuracy-related penalty; foreign tax credit; foreign source income; closing agreement precluding deficiency and penalty.
Purple Heart Patient Center, Inc. (T.C. Memo. 2021-38) Sec. 61; 6662; gross income definition; accuracy-related penalty; bank deposits analysis; Cohan rule; substantiation of expenditures; cost of goods sold; destruction of records; unreported income.
Leon Max (T.C. Memo. 2021-37) Sec. 41; 174; credit for research activities; research and experimental expenditures; qualified research; tests examined and considered.
American Limousines, Inc. (T.C. Memo. 2021-36) Sec. 6159; installment agreement; rejected for inability to make the proposed payments; collection by levy; no currently not collectible status; employment taxes.
Linda J. Martin and John A Martin (T.C. Memo. 2021-35) Sec. 162; 172; 280A; 6651; 6662; business expenses; net operating losses; business use of home; failure to file or pay; accuracy-related penalty; home office; NOL; unreported income; bank deposits analysis; proof of NOL; NOLs in bankruptcy; ordinary and necessary business expenses.
Thomas L. Siebert and Deborah S. Siebert (T.C. Memo. 2021-34) Sec. 6330; hearing before levy; collection due process; installment agreement; IA; offer-in-compromise; OIC; currently not collectible status; CNC; reasonable collection potential; RCP; abuse of discretion by IRS; noncompliance; dissipated assets; payment to relative of unsecured loan; use of funds for ordinary living expenses.
John A. Catania (T.C. Memo. 2021-33) Sec. 72; distributions from qualified plans; premature distribution; penalty tax.
Lateesa Ward; Ward & Ward Company (T.C. Memo. 2021-32) Sec. 61; 108; 162; 274; 3404; gross income definition; cancellation of debt income; business expenses; business expense substantiation; employer's responsibility to withhold; insolvency; discharge of debt; business purpose of expenses; employment taxes; shareholder considered employee of S corporation.
Brian E. Harriss (T.C. Memo. 2021-31) Sec. 61; 72; 6212; gross income definition; distributions from qualified plans; notice of deficiency; premature distributions; unreported distribution from pension plan; validity of deficiency notice challenged.
Caylor Land & Development, Inc., et al. (T.C. Memo. 2021-30) Sec. 162; 831; 6662; business expenses; tax on insurance companies other than life insurance; accuracy-related penalty; captive insurance arrangement; distribution of risks; not in insurance business.
Sheila Ann Smith (T.C. Memo. 2021-29) Sec. 6330; 6673; 6702; hearing before levy; penalty for delay; frivolous returns; collection due process; zero returns; failure to pay penalties.
Clarence J. Mathews (T.C. Memo. 2021-28) Sec. 262; 6662; personal expenses; accuracy-related penalty; Schedule C expenses disallowed; documentation; lack of income on Schedule C; business purpose of expenses.
Luke Joseph Chiarelli (T.C. Memo. 2021-27) Sec. 170; 6662; charitable contribution; accuracy-related penalty; contribution of noncash property; substantiation; documentation; receipts offered lacked sufficent detail.
Duane Pankratz (T.C. Memo. 2021-26) Sec. 170; 6662; 6664; charitable contributions; accuracy-related penalty; reasonable cause; lack of appraisal; failure to review return; reliance on qualified professional.
Joseph A. Gallegos and Joy K. Gallegos (T.C. Memo. 2021-25) Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; activity resulted in personal expenses put on Schedule C; factors considered in determining activity engaged in for profit.
Craig L. Galloway (T.C. Memo. 2021-24) Sec. 6320; 6330; hearing before filing lien notice; hearing before levy; offer-in-compromise; factors balanced in filing of notice of federal tax lien.
Konstantin Anikeev and Nadezhda Anikeev (T.C. Memo. 2021-23) Sec. 61; gross income definition; cash rewards from use of credit cards included in income; difference from rebate noted.
Desert Organic Solutions (T.C. Memo. 2021-22) Sec. 280E; illegal sale of drugs; marijuana; no separate trade or business; minimal non-drug business.
William Allen Llanos (T.C. Memo. 2021-21) Sec. 6330; 6702; hearing before levy; procedural requirements; collection due process; supervisory approval of penalty; invitation to correct frivolous return not initial determination of penalty.
Vikki L. Rogers, Petitioner, and Brian D. Rogers, Intervenor (T.C. Memo. 2021-20) Sec. 6015; innocent spouse relief; knowledge of understated tax; participation in operation of joint owned limited liability company; factors weighed for relief.
Friendship Creative Printers Inc. (T.C. Memo. 2021-19) Sec. 6651; 6656; failure to file or pay; failure to make deposit of taxes; employment taxes; Form 941.
Debra Jean Blum (T.C. Memo. 2021-18) Sec. 61; 104; gross income definition; damage awards and sick pay; no physical injuries sustained; recovery of capital; inclusion in income.
Estate of Miriam M. Warne, Deceased, William R. Warne and Thomas H. Warne, Co-Executors (T.C. Memo. 2021-17) Sec. 2031; 2055; 2512; 6651; definition of gross estate; transfers for public, charitable and religious uses; valuation of gifts; failure to file or pay; valuation of ground leases; discounts for lack of control and marketability; determiniation of value.
Don Kramer and Lela Arabuli; Don Kramer (T.C. Memo. 2021-16) Tax Court Rule 123(a); Sec. 6651; 6662; 6663; failure to file or pay; accuracy-related penalty; civil fraud; IRS presumption of correctness; redetermination.
Little Sandy Coal Company, Inc. (T.C. Memo. 2021-15) Sec. 38; 41; general business credit; credit for increasing research activities; process of experimentation; shipbuildng; 80 percent of research must be elements of a process of experimentation.
Complex Media, Inc. (T.C. Memo. 2021-14) Sec. 197; amortization of intangibles; disavow transactions; step transaction doctrine; partnership recognition of gain.
BM Construction (T.C. Memo. 2021-13) Sec 6330; hearing before levy; collection due process; penalty for failure to issue Forms 1099-MISC to subcontractors; proof of mailing of notice of determination by IRS.
Kevin A. Sells, et al. (T.C. Memo. 2021-12) Sec. 170; 6662; charitable contribution; accuracy-related penalty; conservation easement; gross misstatement penalty; cutting of timber not a conservation purpose.
Stephen Whatley aned Lucile M. Whatley (T.C. Memo. 2021-11) Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; cattle farm; factors weighed.
Dana Ray Reynolds (T.C. Memo. 2021-10) Sec. 6201; 6320; 6330; assessment authority; hearing before filing lien notice; hearing beforr levy; collection due process; partial payment installment agreement; request for currently not collectible status; restitution based assessment; unreported income.
William Brucke Costello and Maritz Legarcie (T.C. Memo. 2021-9) Sec. 195; 6651; 6682; startup expenses; failure to file or pay; accuracy-related penalty; farming activities did not progress beyond investigation phase; trade or business; property held for rental; property not in condition for rental.
Aspro, Inc. (T.C. Memo. 2021-8) Sec. 162; business expenses; management fees paid to shareholders; distributions; basis of fees paid; C corporation.
Meredith Yvette James (T.C. Memo. 2021-7) Sec. 6013; 6015; married filing joint; innocent spouse relief; joint return invalid; not married at filing.
Aaron G. Filler (T.C. Memo. 2021-6) Sec. 172; 1235; 6662; 6664; net operating loss; sale or exchange of patents; accuracy-related pealty; reasonable cause; licensing of patent; ordinary income vs. capital gain; transfer to related person.
Michael Hohl and Jennifer Parker Hohl; Braden B. Blake and Kristen S. Blake (T.C. Memo. 2021-5) Sec. 61; gross income definition; income from the discharge of the debt of a partnership; loans to partnership vs. equity contributions.
Michael J. Boettcher and Katherine H. Boettcher (T.C. Memo. 2021-4) Sec. 6330; hearing before levy; collection due process; remand to Office of Appeals for additional information; installment agreement request; settlement officer's analysis questioned.
Patrick S. Kennedy (T.C. Memo. 2021-3) Sec. 4976; 7623; taxes on funded welfare benefit plans; whistleblower awards; VEBA; excise taxes; summary judgment; claim of amounts collected in bankruptcy action; timing of claim and bankruptcy.
Patrick C. Kelley (T.C. Memo. 2021-2) Sec. 86; Social Security benefits; taxability.
Edward J. Tangel and Beatrice C. Tangel (T.C. Memo. 2021-1). Sec. 41; credit for increasing research activities; pass-through by S corporation; insufficient documentation; activities paid for by third party.

 

Summary Opinions

John Legoski (T.C. Summary Opinion 2021-15) SEc. 162; 6662; business exepnses; accuracy-related penalty; recordkeeping; documentation; substantiation of cost of goods sold.
Maria Claudia Ginos (T.C. Summary Opinion 2021-14) Sec. 6015; innocent spouse relief; streamlined relief; factors favoring relief; economic hardship.
Connie Sue Heston (T.C. Summary Opinion 2021-13) Sec. 36B; Premium Tax Credit; advance credit; PTC; APTC; Social Security Disability Benefits Insurance; modified adjusted gross income; MAGI; lump-sum social security disability benefit included in modified adjusted gross income for premium credit.
Nickels B. Peeples (T.C. Summary Opinion 2021-12) Sec.162; 274; business expenses; busienss expense substantiation; unreimbursed employee business expenses; listed property; documentation; recordkeeping.
Fred Lavat Frederick-Bey and Monica Noble (T.C. Summary Opinion 2021-11) Se. 162; 262; business expenses; personal expenses; ordinary and necessary; Schedule C.
Richard Alan Post and Janices Lorraine Post (T.C. Summary Opinion 2021-10) Sec. 162; 274; business expenses; business expense substantiation; unreimbursed employee business expenses; ordinary and necessary; reimbursed by employer.
Jennevieve Marie Fletcher (T.C. Summary Opinion 2021-9) Sec. 86; Social Security benefits; taxability; gross income; excess benefits; requirement to repay.
Ivan T. Clover and Esther O. Clover (T.C. Summary Opinion 2021-8) Sec. 6330; hearing before levy; collection due process; failure to pay; levy action; no evidence of challenge of liability.
Abrahan Pichardo and Carolina Pichardo (T.C. Summary Opinion 2021-7) Sec. 25A; 67; 162; American Opportunity Tax Credit; miscellaneous itemized deductions; business expenses; unreimbursed business expenses; 2-percent floor; reimbursement not sought; less than half-time student.
Alan Dexter Wenk (T.C. Summary Opinion 2021-6) Sec. 72; 402; qualified plan distributions; taxability of beneficiary of employee's trust; distribution taxable; addition to tax for premature distribution.
Michael Hohl and Jennifer Parker Hohl; Braden B. Blake and Kristen S. Blake (T.C Summary Opinion 2021-5) Sec. 61; gross income definition; cancellation of debt income; discharge of partnership debt; guaranteed payments; loans to partnership subsequently treated as contributions to capital; funds considered loans by Tax Court.
Terry T. Brown, Sr. (T.C. Summary Opinion 2021-4) 61; 162; 274; 408; 6662; gross income definition; business expenses; business expense substantiation; individual retirement accounts; accuracy-related penalty; unreported distributions from retirement account; disallowed Schedule C expenses; real estate professional; documentation; recordkeeping.
Akeem Adebayo Soboyede (T.C. Summary Opinion 2021-3) Sec. 162; 274; business expenses; business expense substantiation; lodging expenses; away from home; temporary vs. indefinite; contemporaneous record; recordkeeping; documentation.
Dianne S. Hairston and Steve R. Hairston (T.C. Summary Opinion 2021-2) Sec. 61; 86; gross income definition; Social Security income; Social Security disability income; workers' compensation payments.
Paul B. Bruneau and Karen L. Bruneau (T.C. Summary Opinion 2021-1) Sec. 61; 167; 274; 6662; gross income definition; depreciation; business expense substantiation; accuracy-related penalty; Cohan rule; unreported income; insufficient to substantiate basis in depreciable property; substantiation of travel expenses; log or diary; reliance on professional; failure to review returns.

 


Copyright 2021 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536


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--Last Update 06/05/21