Gelb v. CIR, 33
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- New York - Collister v. Fassitt
- Federal Cases - Goggin v. Comm'r of Internal Revenue (In re Estate of Bergan), Docket Nos. 107412
- Federal Cases - Estate of Wheeler v. Comm'r of Internal Revenue, Docket No. 54749.
- Federal Cases - Sensenbrenner v. COMMISSIONER OF INTERNAL REVENUE
- New York - Phillips v. Phillips