Commissioner of Internal Revenue v. Stearns , 65 F.2d 371 ( 1933 )
Lynchburg Trust & S. Bank v. Commissioner of Int. Rev. , 68 F.2d 356 ( 1934 )
Cuppett v. Neilly , 143 W. Va. 845 ( 1958 )
Harry J. Hicks, Administrator of the Estate of Carol Greitens, Deceased v. United States , 368 F.2d 626 ( 1966 )
Riggs v. Del Drago , 63 S. Ct. 109 ( 1942 )