Commissioner of Internal Revenue v. Forest Glen C. Co. , 98 F.2d 968 ( 1938 )
McCarthy Co. v. Commissioner of Internal Revenue , 80 F.2d 618 ( 1935 )
richard-h-foster-and-sara-b-foster-t-jack-foster-jr-and-patricia , 756 F.2d 1430 ( 1985 )