Kohn v. Commissioner of Internal Revenue , 197 F.2d 480 ( 1952 )
Gould Securities Co. v. United States , 96 F.2d 780 ( 1938 )
Charles A. Polizzi v. Commissioner of Internal Revenue , 247 F.2d 875 ( 1957 )
Commissioner of Internal Revenue v. Spreckels , 120 F.2d 517 ( 1941 )