57 T.C. 265 (1971), 1845-69, Seed v. C.I.R.
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57 T.C. 265 (1971), 1845-69, Seed v. C.I.R.
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Linked as:
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57 T.C. 265 (1971), 1845-69, Seed v. C.I.R.
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