This opinion cites 2 cases:

Commissioner of Internal Revenue v. Hammel , 108 F.2d 753 ( 1940 )

• Court of Appeals for the Sixth Circuit |   Wednesday, January 10, 1940 |   Cited 0 times

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Commissioner of Int. Rev. v. ELECTRO-CHEMICAL E. CO. , 110 F.2d 614 ( 1940 )

• Court of Appeals for the Second Circuit |   Monday, June 3, 1940 |   Cited 0 times

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