Howell v. Commissioner of Internal Revenue , 69 F.2d 447 ( 1934 )
Robert White v. The United States , 372 F.2d 513 ( 1967 )
Olson v. Dept. of Rev. , 10 Or. Tax 272 ( 1986 )
Briggs v. Commission , 2 Or. Tax 162 ( 1965 )
Frutiger v. Department of Revenue , 270 Or. 821 ( 1974 )