John Kelley Co. v. Commissioner , 66 S. Ct. 299 ( 1946 )
Georgia Southern and Florida Railway Company v. Atlantic Coast Line Railroad Company , 373 F.2d 493 ( 1967 )
Phillips v. Commissioner , 51 S. Ct. 608 ( 1931 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )