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TITLE XII DECISION WITHOUT TRIAL - United States Tax …
www.ustaxcourt.govRULE 122 (7/6/12) 89 1 The amendment is effective as of July 6, 2012. 2 The amendment is effective as of July 6, 2012. 1(e) When Affidavits or Declarations Are Unavail- able: If it appears from the affidavits or declarations of a party opposing the motion that such party cannot for reasons stated present by affidavit or declaration facts essential to ...