Commissioner of Internal Rev. v. Laguna Land & W. Co. , 118 F.2d 112 ( 1941 )
Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )
willow-terrace-development-co-inc-and-post-oak-manor-building-co-inc , 345 F.2d 933 ( 1965 )