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In the November, 1951, issue of this Review Dean Griswold
commented on two controversial recent rulings of the Treasury.
His remarks were partly prompted by a criticism of these
rulings by Mr. Robert N. Miller, whom Dean Griswold felicitously
calls "the dean of the tax bar," in the Tax Law Review. May I
take issue with both deans and toss a brickbat in passing at the
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