Iowa Investors Baker v. Commissioner
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- California - Blackmon v. Hale
- Federal Cases - Adler v. Comm'r of Internal Revenue
- California - McCollum v. Steitz
- Federal Cases - Amesbury Apartments, Ltd. v. Comm'r of Internal Revenue, Docket Nos. 16044-88
- Federal Cases - Cambridge Research & Dev. Grp. v. Comm'r of Internal Revenue, Docket No. 3435-88.