Smart v. Commissioner of Internal Revenue , 152 F.2d 333 ( 1945 )
Sloane v. Commissioner of Internal Revenue , 188 F.2d 254 ( 1951 )
Van Hook v. United States , 204 F.2d 25 ( 1953 )
Lindstrom v. Commissioner of Internal Revenue , 149 F.2d 344 ( 1945 )