600 F.2d 760 (9th Cir. 1979), 77-3221, Allstate Sav. & Loan Ass'n v. C. I. R.

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600 F.2d 760 (9th Cir. 1979), 77-3221, Allstate Sav. & Loan Ass'n v. C. I. R.

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