General Utilities & Operating Co. v. Helvering , 56 S. Ct. 185 ( 1935 )
henry-a-berliner-v-district-of-columbia-josephine-m-berliner-v , 258 F.2d 651 ( 1958 )
Commissioner of Internal Revenue v. Hirshon Trust , 213 F.2d 523 ( 1954 )