United States v. Wade
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- Federal Cases - Parsons v. Smith Huss v. Smith
- Federal Cases - United States v. Simmons
- Alabama - Adams v. Riddle
- Federal Cases - Paragon Jewel Coal Company v. Commissioner of Internal Revenue Commissioner of Internal Revenue v. Merritt, s. 134
- Federal Cases - Helvering v. Bankline Oil Co Bankline Oil Co v. Commissioner of Internal Revenue