United States v. Transamerica Corporation, a Corporation , 345 F.2d 765 ( 1965 )
Regal, Incorporated v. Commissioner of Internal Revenue , 435 F.2d 922 ( 1970 )
Hazel M. Biewer, Administratrix of the Estate of John A. Biewer, Deceased v. Commissioner of Internal Revenue , 341 F.2d 394 ( 1965 )