| http://www.w3.org/ns/prov#value | - Co. v. Minneapolis Civic & Commerce Ass'n, supra, 247 U.S. page 501, 38 S.Ct. page 557, 62 L.Ed. 1229, that 'the courts will not permit themselves to be blinded or deceived by mere forms of law' but will deal 'with the substance of the transaction involved as if the corporate agency did not exist and as the justice of the case may require.'
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