White v. Higgins , 116 F.2d 312 ( 1940 )
Kaplan v. Commissioner of Internal Revenue , 66 F.2d 401 ( 1933 )
Kent v. Rothensies , 120 F.2d 476 ( 1941 )
Morton v. Commissioner of Internal Revenue , 109 F.2d 47 ( 1940 )
Rollins v. Helvering , 92 F.2d 390 ( 1937 )