Commissioner v. First Security Bank of Utah, N. A. , 92 S. Ct. 1085 ( 1972 )
Charles Ilfeld Co. v. Hernandez , 54 S. Ct. 596 ( 1934 )
Ambac Industries, Inc. (Formerly American Bosch Arma Corporation) v. Commissioner of Internal Revenue , 487 F.2d 463 ( 1973 )