Lomb v. Sugden , 82 F.2d 166 ( 1936 )
Wilson v. Bowers , 57 F.2d 682 ( 1932 )
Robinette v. Helvering , 63 S. Ct. 540 ( 1943 )
Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )
Commissioner of Internal Revenue v. Bensel , 100 F.2d 639 ( 1938 )