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The case must be relevant to section 351, please take a look carefully. Appreciated it! This is the case citation: Martin Ice Cream Co. v.

The case must be relevant to section 351, please take a look carefully. Appreciated it!

This is the case citation: Martin Ice Cream Co. v. Commissioner, 110 T.C. 189 (1998). The case must be under the U.S 26, section 351 circumstances, based on your knowledge, can you provide me 2 with a similar case (but not exactly the same) to this one?

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