United States Board of Tax Appeals July 10, 1925, Docket No. 709. (Midland Refining Co. v. Commissioner)
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United States · · · 10-07-1925
lead-opinion
*294OPINION.
Green:
Cases of this class require the closest scrutiny of facts which in most legal controversies would be considered as collateral or immaterial. This is necessarily so because of the general terms used in the statute.
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