United States v. New, 11183.
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- Federal Cases - Kieferdorf v. Commissioner of Internal Revenue, 10484.
- Federal Cases - Tyson v. Commissioner of Internal Revenue, 11997.
- Federal Cases - Rowen v. Commissioner of Internal Revenue
- Federal Cases - Pearlman v. Commissioner of Internal Revenue, 8951.
- US - Reference Stubs - Taxability of corporation on distribution