Lloyd-Smith v. Commissioner of Internal Revenue , 116 F.2d 642 ( 1941 )
J. M. Turner and Company, Incorporated v. Commissioner of Internal Revenue , 247 F.2d 370 ( 1957 )
John W. Harrison v. Commissioner of Internal Revenue, Clifford F. Harrison v. Commissioner of Internal Revenue , 235 F.2d 587 ( 1956 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )