Commissioner of Internal Revenue v. Wilshire Holding Corporation , 288 F.2d 799 ( 1961 )
Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )
Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )
Dixon v. United States , 85 S. Ct. 1301 ( 1965 )