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OCR: Cases Continucd Page Commissioner T Wemyss, 324 U.S. 808 1945 20 Cottrell T Commissioner 628 F.2d 1127 (8th Cir. 1980) 08 Dickman Commissinner 465 U.S. {1984} 15. 28 Estate Ceppi Commissioner, 698 F.2d 17 (ist Cir.} cert. denied, 462 U.S. 1120 {1983} Fatute Sanford Commiss toner 308 U.S. 39 {1939} 13. 14 18 26-27 Fernandes Wiener 978 U.S. 340 {1945 Gladney Commissioner F.2d 955 (5th Cir 1984 cert. donied, 474 923 1985 Heluer rifg Stuart 317 U 154 1942 Jewett Commissioner, T.C 430 1978) .-- 22 Jewett Commissianer, 455 U.S 305 {1882} --.-.- pasaim Keiath Commissioner, 480 F.2d {8th Cir 1973} Mantcchio LT Camm saioner 710 F.d 1400 [9th Cir. 1983) MeDonald Commissioner, 853 F.2d 1494 {8th Cir. 1988 cert. denied 490 U.S. 1905 {1989} Nichots Y Coolidge 274 U.S. 531 1927} 16,17 Ordaxny States, 89 ...