58 T.C. 496 (1972), 2288-70, The Kahler Corp. v. Commissioner of Internal Revenue
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- Federal Cases - Atchison, Topeka & Santa Fe Ry. Co. v. Comm'r of Internal Revenue, Docket No. 73138.
- Federal Cases - PPG Indus., Inc. v. Comm'r of Internal Revenue, Docket No. 5842-66.