Rees Blow Pipe Manufacturing Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Rees Blow Pipe Manufacturing Company , 342 F.2d 990 ( 1965 )
Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )
Arrowsmith v. Commissioner , 73 S. Ct. 71 ( 1952 )