oscar-k-diamond-and-helen-j-diamond-v-walter-r-sturr-collector-of , 221 F.2d 264 ( 1955 )
Joseph Van Der Elst v. Commissioner of Internal Revenue , 223 F.2d 771 ( 1955 )
Old Colony Railroad v. Commissioner , 52 S. Ct. 211 ( 1932 )
Craik v. United States , 31 F. Supp. 132 ( 1940 )