Godley v. Commissioner , 19 T.C. 1082 ( 1953 )
Messer v. Commissioner , 20 T.C. 264 ( 1953 )
Helms Bakeries v. Commissioner , 46 B.T.A. 308 ( 1942 )
General Utilities & Operating Co. v. Helvering , 56 S. Ct. 185 ( 1935 )