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Income Tax
36 B.T.A. 838 (1937), acq. 1940-1 C.B. 1
296 F. Supp. 3 (N.D. Ohio 1969), aff’d per curiam, 428 F.2d 812 (6th Cir. 1970)
348 U.S. 426 (1955)
13 T.C.M. 462 (1954)
401 F.2d 118 (5th Cir. 1968)