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· Charles M. Bernuth and Shirley P. Bernuth v. Commissioner of Internal Revenue, Estate of Carl Von Bernuth, Deceased, Elizabeth Von Bernuth, , and Elizabeth Von Bernuth, Surviving Wife v. Commissioner of Internal Revenue
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In Re Callery
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Dixon v. Commissioner
Cited as authority
William M. Mulderig and Joan G. Mulderig v. Commissioner of Internal Revenue
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