Read the following two cases and explain why the Supreme Court reached different conclusions for cases involving

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Read the following two cases and explain why the Supreme Court reached different conclusions for cases involving similar facts and issues:

  • CIR v. Court Holding Co., 33 AFTR 593, 45-1 USTC ¶9215 (USSC, 1945)
  • U.S. v. Cumberland Public Service Co., 38 AFTR 978, 50-1 USTC ¶9129 (USSC, 1950)
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Federal Taxation 2018 Comprehensive

ISBN: 9780134532387

31st Edition

Authors: Thomas R. Pope, Timothy J. Rupert, Kenneth E. Anderson

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