Boca Ratone Co. v. Commissioner of Internal Revenue , 86 F.2d 9 ( 1936 )
Burrell Groves, Inc. v. Commissioner of Internal Revenue , 223 F.2d 526 ( 1955 )
Jack Ammann Photogrammetric Engineers, Inc. v. Commissioner of Internal Revenue , 341 F.2d 466 ( 1965 )