Woods Hole Oceanographic Institution v. United States , 677 F.2d 149 ( 1982 )
Joseph Morton Co., Inc., Appellant/cross-Appellee v. The United States, Appellee/cross-Appellant , 757 F.2d 1273 ( 1985 )
Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )