| http://www.w3.org/ns/prov#value | - But whether the applicable statutes and regulations are such as to preclude the decision which the Tax Court has rendered, is, as was recognized in Dobson v. Commissioner, supra, 320 U.S. 492, 493, 64 S.Ct. 242, 88 L.Ed. 248, a question of law reviewable on appeal.
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