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7Commissioner v. Court Holding Co., 324 U.S. 331, 65 S.Ct. 707, 89 LEd. 981(1945).
8Coltec Industries v. United States, 549 U.S. 1206, 127 S.Ct. 1261, 167 L.Ed.2d 76 (2007).
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10Gilbert v. Commissioner, 248 F.2d 399, 412 (2d Cir. 1957).
