New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Jackson v. United States , 84 S. Ct. 869 ( 1964 )
Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal Revenue , 298 F.2d 544 ( 1962 )