Paramount Liquor Company v. Commissioner of Internal Revenue , 242 F.2d 249 ( 1957 )
Imperial Type Metal Co. v. Commissioner of Int. Rev. , 106 F.2d 302 ( 1939 )
estate-of-dominick-f-pachella-deceased-and-petronila-r-pachella , 310 F.2d 815 ( 1962 )