Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995 , 471 F.2d 738 ( 1973 )
Scarburgh Co. v. American Manufacturers Mutual Insurance , 107 Misc. 2d 772 ( 1979 )
North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )
Healy v. Commissioner , 73 S. Ct. 671 ( 1953 )