Matheson v. Commissioner of Internal Revenue , 54 F.2d 537 ( 1931 )
Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )
Burnet v. Houston , 51 S. Ct. 413 ( 1931 )
United States v. Koshland , 208 F.2d 636 ( 1954 )