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What is famous Supreme Courts case called the Cadillac Case? What are the facts of the case in one paragraph? What was the ruling of

  1. What is famous Supreme Courts case called the "Cadillac Case?"
  2. What are the facts of the case in one paragraph?
  3. What was the ruling of the court and why?
  4. Under current rules how much can Mr. Berman deduct as a gift deduction through his business?

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