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Federal Taxation: Supreme Court Announces "Proper Regard" Test to Determine Conclusiveness of State Court Adjudications of Property Rights

Duke Law Journal
Vol. 1967, No. 5 (Oct., 1967), pp. 1055-1058
DOI: 10.2307/1371357
Stable URL: http://www.jstor.org/stable/1371357
Page Count: 4
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Federal Taxation: Supreme Court Announces "Proper Regard" Test to Determine Conclusiveness of State Court Adjudications of Property Rights
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