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  <title>Helvering v. Owens, 305 U.S. 468 (1939)</title>
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  <title>Penn General Casualty Co. v. Schnader, 294 U.S. 189 (1935)</title>
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  <title>Farmers Loan &amp; Trust Co. v. Lake Street Elev. R. Co., 177 U.S. 51 (1900)</title>
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