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  <title>Felt &amp; Tarrant Mfg. Co. v. Gallagher, 306 U.S. 62 (1939)</title>
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  <title>Swift &amp; Co. v. Hocking Valley Ry. Co., 243 U.S. 281 (1917)</title>
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  <title>Estate of Sanford v. Commissioner, 308 U.S. 39 (1939)</title>
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