Cochran v. McLaughlin
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- New York - State Tax Comm'n v. Home Trust Co. (In re Estate of Carnegie)
- Federal Cases - Porter v. Commissioner of Internal Revenue
- New Jersey - Kings County Trust Co. v. Martin
- Federal Cases - Helvering v. Hallock Same v. Squire Rothensies v. Huston Bryant v. Helvering 8212 112, 183 399
- Massachusetts - Worcester County Nat. Bank v. Comm'r of Corporations
