ELM DEVELOPMENT COMPANY v. CIR
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- Federal Cases - Commissioner of Internal Rev. v. Gregory Run Coal Co.
- Federal Cases - Parsons v. Smith Huss v. Smith
- Federal Cases - Commissioner of Internal Revenue v. Southwest Exploration Co United States v. Huntington Beach Co
- Federal Cases - Weirton Ice & Coal Sup. Co. v. Commissioner of Int. Rev.
- Federal Cases - Denise Coal Company v. CIR, 12726-12728.