Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal Revenue , 455 F.2d 316 ( 1972 )
United States v. Harmon , 205 F.2d 919 ( 1953 )
Spring City Foundry Co. v. Commissioner , 54 S. Ct. 644 ( 1934 )