American Coast Line v. Commissioner of Int. Rev. , 159 F.2d 665 ( 1947 )
Ken-Rad Tube & Lamp Corp. v. Commissioner of Internal Revenue. Ken-Rad Transmitting Tube Corp. v. Commissioner of Internal Revenue , 180 F.2d 940 ( 1950 )
United States v. Ludey , 47 S. Ct. 608 ( 1927 )