Alan W. Ladd and Sue Carol Ladd v. Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, Etc. , 309 F.2d 51 ( 1962 )
Lucas v. Ox Fibre Brush Co. , 50 S. Ct. 273 ( 1930 )
Puget Sound Plywood, Inc. v. Commissioner , 44 T.C. 305 ( 1965 )