united-states-v-raymond-a-oconnor-bertha-k-oconnor-raymond-a , 291 F.2d 520 ( 1961 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Lilly v. Grand Trunk Western Railroad , 63 S. Ct. 347 ( 1943 )