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George M. Cohan (1878–1942) is known to the public as the composer of classic songs like “Give My Regards to Broadway” and “You’re A Grand Old Flag.” To the entertainment business he is one of the legends of Tin Pan Alley and founders of ASCAP. However, to tax lawyers and accountants he is revered due to Cohan v. Commissioner, 39 F. 2d 540 (2d Cir. 1930).
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