Commissioner of Internal Revenue v. Prouty , 115 F.2d 331 ( 1940 )
Rasquin v. Humphreys , 60 S. Ct. 60 ( 1939 )
Estate of Sanford v. Commissioner , 60 S. Ct. 51 ( 1939 )
Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )
Burnet v. Guggenheim , 53 S. Ct. 369 ( 1933 )