Weizer v. Commissioner of Internal Revenue , 165 F.2d 772 ( 1948 )
Lawton v. Commissioner of Internal Revenue , 164 F.2d 380 ( 1947 )
Lusthaus v. Commissioner , 66 S. Ct. 539 ( 1946 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )