Hart v. Commissioner of Internal Revenue , 54 F.2d 848 ( 1932 )
Bailey v. Commissioner of Internal Revenue , 103 F.2d 448 ( 1939 )
Eckert v. Burnet , 51 S. Ct. 373 ( 1931 )
United States v. Mitchell , 46 S. Ct. 418 ( 1926 )