Dunbar v. Commissioner of Internal Revenue , 119 F.2d 367 ( 1941 )
Donner v. Calvert Distillers Corp. , 196 Md. 475 ( 1950 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )