Parsons v. Smith , 79 S. Ct. 656 ( 1959 )
Paragon Jewel Coal Co. v. Commissioner , 85 S. Ct. 1207 ( 1965 )
Lynch v. Alworth-Stephens Co. , 45 S. Ct. 274 ( 1925 )
Burton-Sutton Oil Co. v. Commissioner , 66 S. Ct. 861 ( 1946 )