LO.2 In the citation Albany Car Wheel Co. v. Comm., 40 T.C. 831 (1963), affd per curiam,

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LO.2 In the citation Albany Car Wheel Co. v. Comm., 40 T.C. 831 (1963), aff’d per curiam, 333 F.2d 653 (CA–2, 1964), to what do the 40 and 653 refer? Which is the trial court citation?

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