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eCases

United States Tax Court

This opinion cites 3 cases:

Helvering v. Hammel , 61 S. Ct. 368 ( 1941 )


Electro-Chemical Engraving Co. v. Commissioner , 61 S. Ct. 372 ( 1941 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


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