Commissioner of Internal Revenue v. Morton Liftin and Sylvia Liftin , 317 F.2d 234 ( 1963 )
Darby Investment Corporation v. Commissioner or Internal Revenue , 315 F.2d 551 ( 1963 )
Eleanor M. Willhoit and John D. Willhoit v. Commissioner of Internal Revenue , 308 F.2d 259 ( 1962 )
Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal Revenue , 295 F.2d 629 ( 1961 )
Burnet v. Logan , 51 S. Ct. 550 ( 1931 )