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  <title>May v. Heiner, 281 U.S. 238 (1930)</title>
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  <title>Commissioner v. Estate of Church, 335 U.S. 632 (1949)</title>
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  <title>Helvering v. Hallock, 309 U.S. 106 (1940)</title>
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  <title>     MORSMAN v. BURNET, 283 U.S. 783 (1931)</title>
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