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  <title>Northern Pacific Ry. Co. v. Boyd, 228 U.S. 482 (1913)</title>
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  <title>Pinellas Ice &amp; Cold Storage Co. v. Commissioner, 287 U.S. 462 (1933)</title>
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  <title>LeTulle v. Scofield, 308 U.S. 415 (1940)</title>
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  <title>In re 620 Church Street Building Corp., 299 U.S. 24 (1936)</title>
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  <title>@Palm Springs Holding Corp. v. Commissioner, 315 U.S. 185 (1942)</title>
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