312 U.S. 212 (1941), 253, Higgins v. Commissioner
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- Federal Cases - Higgins v. Smith
- Federal Cases - Washburn v. Commissioner of Internal Revenue
- Federal Cases - Feely v. Commissioner of Internal Revenue United States v. First Nat Bank of Boston Helvering v. Lee Rand v. Helvering Dibblee v. Commissioner of Internal Revenue 494
- Federal Cases - Kales v. Commissioner of Internal Revenue
- Federal Cases - Helvering v. Bliss Same v. Harbison
