Thrifiticheck Service Corporation v. Commissioner of Internal Revenue , 287 F.2d 1 ( 1961 )
Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, Cross , 367 F.2d 646 ( 1966 )
Parmelee Transportation Company v. The United States , 351 F.2d 619 ( 1965 )
Michaels v. Commissioner , 12 T.C. 17 ( 1949 )