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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Preston's Estate v Commissioner of Internal Revenue | 187 F2d 531 | United States Court of Appeals, Second Circuit | United States | 6 Mar 1951 | WorldLII |
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| Preston's Estate v Commissioner of Internal Revenue | [1951] USCA2 100 | United States Court of Appeals, Second Circuit | United States | 14 Feb 1951 | WorldLII |
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