Helvering v. Kimberly , 97 F.2d 433 ( 1938 )
Helvering v. Safe Deposit & Trust Co. of Baltimore , 95 F.2d 806 ( 1938 )
Heiner v. Donnan , 52 S. Ct. 358 ( 1932 )
Manhattan General Equipment Co. v. Commissioner of Internal Revenue , 56 S. Ct. 397 ( 1936 )