34 T.C. 776 (1960), 71711, D. Loveman & Son Export Corp. v. C. I. R.
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- Federal Cases - Elder Mfg. Co. v. United States, F-391.
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- Federal Cases - Cooley v. Comm'r of Internal Revenue, Docket No. 68893.
- Federal Cases - Algernon Blair, Inc. v. Comm'r of Internal Revenue, Docket No. 62096.
- Federal Cases - Gus Blass Co. v. Commissioner of Internal Revenue