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TABLE OF CASESMose and Garrison Siskin MemorialFoundation, Inc. v. United States,§17.5Mount Mercy Associates v. Commissioner,§ 3.1(b)Murphy v. Commissioner, §§ 3.1(b), 6.0,10.14Musgrave v. Commissioner, § 3.1(j)NAACP v. Alabama, § 1.3(c)NAACP v. Button, § 1.3(c)NAACP v. Claiborne Hardware Co.,§1.3(c)Naaman v. Commissioner, § 21.1(a)National Foundation, Inc. v. UnitedStates, § 3.1(f)National Savings and Trust Company v.United States, § 19.2(c)Neece v. Commissioner, § 21.1(a)Neely v. Commissioner, § 9.1(a)Nehring v. Commissioner, § 6.1Newhouse, Estate of v. Commissioner,§ 10.1(a)Nicoladis v. Commissioner, § 10.1(a)Noah v. Commissioner, § 21.1(a)Novaky v. Commissioner, § 21.1(a)Novick v. Commissioner, § 21.1(a)O’Conner, Estate of v. Commissioner,§16.4Odd v. Commissioner, § 3.1(b)Oetting v. United States, § 8.7(c)Old Colony Trust Company v. UnitedStates, §§ 19.2(a), 19.2(c)Olmstead v. United States, § 1.3(c)O’Neil v. United States, § 6.7Oppewal v. Commissioner, §§ 3.1(a),3.1(b)O’Reilly v. Commissioner, §§ 10.1(a),11.4Orphanos, Estate of v. Commissioner,§19.2(c)Orr v. United States, § 9.14Orth v. Commissioner, §§ 9.1(a), 10.1(a)Osborne v. Commissioner, §§ 9.7(h),10.1(a), 21.1(a)Ottawa Silica v. United States, § 3.1(b)Ould v. Washington Hospital for Foundlings,§ 3.3(b) 688 Oxford Orphanage, Inc. v. United States,§ 8.7(c)Ozee v. American Council on Gift Annuities,§ 14.8Page v. Commissioner, § 3.1(b)Paige v. Commissioner, § 21.1(a)Palmer, Estate of D. D. v. Commissioner,§ 10.1(a)Palmer v. Commissioner, § 4.8Park v. Commissioner, § 21.1(a)Parker v. Commissioner, §§ 3.1(d),10.1(a), 10.14Parks v. Commissioner, § 10.1(a)Parshall Christian Order v. Commissioner,§ 3.4(a)Pasqualini v. Commissioner, §§ 2.16(a),4.4(a), 10.1(a)Patterson v. Commissioner, § 21.1(a)Patton v. Commissioner, § 10.14Peace v. Commissioner, § 10.5Peerless Industries, Inc. v. United States,§ 4.9Pennsylvania Co. for Insurance on Livesv. Helvering, § 3.3(b)Perlmutter v. Commissioner, § 3.1(a)Pescosolido v. Commissioner, § 9.9Peterson Irrevocable Trust #2 v. Commissioner,§ 3.1(g)Petty v. Commissioner, § 6.7Phinney v. Dougherty, § 3.3(b)Pierce v. Society of Sisters, § 1.3(c)Pleasant Summit Land Corp. v. Commissioner,§ 2.16(a)Poldrugovaz v. Commissioner, § 3.1(b)Polish American Club v. Commissioner,§ 21.1(a)Pollock v. Farmers’ Loan & Trust Co.,§1.3(a)Portland Golf Club v. Commissioner,§1.3(a)Primus, in re, § 1.3(c)Purnell v. Commissioner, § 21.1(a)Quilloin v. Walcott, § 1.3(c)Rauenhorst v. Commissioner, § 3.1(g)Rebecca K. Crown Income CharitableFund v. Commissioner, § 16.4Recklitis v. Commissioner, § 10.14