Sensenbrenner v. Commissioner of Internal Revenue , 134 F.2d 883 ( 1943 )
Kniep v. Commissioner of Internal Revenue , 172 F.2d 755 ( 1949 )
Fisher v. Commissioner of Internal Revenue , 132 F.2d 383 ( 1942 )
United States v. Pelzer , 61 S. Ct. 659 ( 1941 )