Estate of Towle v. Commissioner , 54 T.C. 368 ( 1970 )
United States v. Knapp Brothers Shoe Manufacturing Corporation , 384 F.2d 692 ( 1967 )
The Northern Trust Company as Trustee Under Agreement No. 25,304 With Walter S. Carr Dated January 1, 1959 v. United States , 389 F.2d 731 ( 1968 )