Milwaukee Motor Transp. Co. v. Commissioner of Taxation
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- Illinois - Superior Coal Co. v. Department of Revenue
- Federal Cases - Higgins v. Smith
- Minnesota - Western Union Telegraph Co. v. Spaeth
- Federal Cases - National Carbide Corporation v. Commissioner of Internal Revenue Air Reduction Sales Co v. Commissioner of Internal Revenue Pure Carbonic v. Commissioner of Internal Revenue 153
- Minnesota - Di Re v. Central Livestock Order Buying Co.
