Securities and Exchange Commission v. W. J. Howey Co. , 66 S. Ct. 1100 ( 1946 )
Commissioner v. Southwest Exploration Co. , 76 S. Ct. 395 ( 1956 )
Kirby Petroleum Co. v. Commissioner , 66 S. Ct. 409 ( 1946 )
Helvering v. Bankline Oil Co. , 58 S. Ct. 616 ( 1938 )
Burton-Sutton Oil Co. v. Commissioner , 66 S. Ct. 861 ( 1946 )