294 U.S. 153 (1935), 268, Helvering v. Grinnell
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- Federal Cases - Tyler v. United States United States v. Provident Trust Co of Pennsylvania v. Girard Trust Co
- Federal Cases - Wear v. Commissioner of Internal Revenue
- New York - In re Lansing's Estate
- Federal Cases - Chase Nat Bank of City of New York v. United States
- Federal Cases - Lee v. Commissioner of Internal Revenue
