Earl v. Whitwell and Cecil Whitwell v. Commissioner of Internal Revenue , 257 F.2d 548 ( 1958 )
General Utilities & Operating Co. v. Helvering , 56 S. Ct. 185 ( 1935 )
Federal Crop Ins. Corp. v. Merrill , 68 S. Ct. 1 ( 1947 )
Commissioner v. Southwest Exploration Co. , 76 S. Ct. 395 ( 1956 )