Sam P. Wallingford G. Corp. v. Commissioner of Int. Rev. , 74 F.2d 453 ( 1934 )
George E. Conner and Dorothy P. Conner v. United States , 439 F.2d 974 ( 1971 )
kentucky-utilities-company-v-seldon-r-glenn-and-william-m-gray-old , 394 F.2d 631 ( 1968 )
Axelrod v. Commissioner , 56 T.C. 248 ( 1971 )