Gerard v. Commissioner , 37 T.C. 826 ( 1962 )
Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )
Burnet v. Houston , 51 S. Ct. 413 ( 1931 )
Hort v. Commissioner , 61 S. Ct. 757 ( 1941 )
Commissioner v. Bilder , 82 S. Ct. 881 ( 1962 )