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James T. Cox v. United States , 497 F.2d 348 ( 1974 )
Robert Whitehead and Clay J. Whitehead v. United States , 555 F.2d 1290 ( 1977 )
Old Harbor Native Corp. v. Commissioner , 104 T.C. 191 ( 1995 )
Filgo v. United States , 387 F. Supp. 1300 ( 1974 )