United States v. Lorgio D. Morales, Jr. United States of America v. Luis L. Viera. United States of America v. Luis L. Viera, 87-3841 (1988)

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• 92-2219 (1995)
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• 86-7704 (1987)
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• Louisiana Land & Exp. Co. v. Commissioner of Int. Rev., 11878 (1947)
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• Burnet v. Guggenheim, 283 (1933)
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