West Side Tennis Club v. Commissioner of Internal Revenue , 111 F.2d 6 ( 1940 )
Maryland Country Club, Incorporated v. United States , 539 F.2d 345 ( 1976 )
Pittsburgh Press Club v. United States , 536 F.2d 572 ( 1976 )
Helvering v. William Flaccus Oak Leather Co. , 61 S. Ct. 878 ( 1941 )