Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling Corporation , 399 F.2d 390 ( 1968 )
Container Service Company v. United States , 478 F.2d 770 ( 1973 )
Wisconsin Nipple and Fabricating Corporation v. Commissioner of Internal Revenue , 581 F.2d 1235 ( 1978 )
John Duguid & Sons, Inc. v. United States , 278 F. Supp. 101 ( 1967 )