Hershey Mfg. Co. v. Commissioner of Internal Revenue , 43 F.2d 298 ( 1930 )
Lan Jen Chu and Grace Y. P. Chu v. Commissioner of Internal Revenue , 486 F.2d 696 ( 1973 )
estate-of-william-f-stahl-deceased-marion-b-stahl-and-marion-b-stahl , 442 F.2d 324 ( 1971 )