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OCR: TABLEOF AUTHORITIES Page CASES American Tobacco Co Patterson 456 {1982} 15 Blodgett Holden, 275 4 {1927} Brown Routzahn 914 (6th Cir.), denied 290 US 641 (1933) 6. 12. 14.19 Burnet Guggenheim, 288 U.S 280 (1933) 25. 26, 36 Commisioner Estate Copley. 194 F.2d 364 (7th 1952 31 Commissioner Salomon 124 F.2d 86 (3rd Cir. 1941) 26 Commissioner Walston 16 F,2d 21 {4th Cir 1948) Cottrell Commissioner 628 F.2d 1127 (8th 1980) 8,38 Estate Dancy Commissioner 872 F.2d 84 41 Cir 1989} Estate Sanford Commissioner 308 U.S. 39 (1939) 26. 36 Fuiler Commissioner 1961) Hardenbergh Comm ission 198 F.2d 63 (8th Cir.} cert denied 344 U.S. 836 {1952} 6. 11,19 Heiner Donnan 285 U.S 312 (1932) lewett Commissioner 455 U.S 305 (1982) ..... 5. . 9,11, 12. 20 25 28, 33 35 36 37 8E 39 TABLE Hotden Commissianer 1161 Co ...