Heiner v. Mellon , 58 S. Ct. 926 ( 1938 )
paul-d-and-winona-e-edelman-v-the-united-states-miners-national-bank-of , 329 F.2d 950 ( 1964 )
Riverfront Groves, Inc. v. Commissioner , 60 T.C. 435 ( 1973 )