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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Rubino v Commissioner of Internal Revenue | 226 F2d 291 | United States Court of Appeals, Sixth Circuit | United States | 20 Oct 1955 | WorldLII |
|
8 |
| Holland v United States |
348 US 121; |
United States Supreme Court | United States | 31 Jan 1955 | WorldLII |
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