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  <title>Helvering v. American Dental Co., 318 U.S. 322 (1943)</title>
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  <title>United States v. Kirby Lumber Co., 284 U.S. 1 (1931)</title>
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  <title>Helvering v. American Chicle Co., 291 U.S. 426 (1934)</title>
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  <title>Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929)</title>
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