Dobson v. Commissioner , 64 S. Ct. 239 ( 1944 )
Estate of Sanford v. Commissioner , 60 S. Ct. 51 ( 1939 )
Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )
MacManus v. Commissioner , 8 T.C. 330 ( 1947 )