Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )
William G. Lias v. Commissioner of Internal Revenue, William G. Lias and Alice B. Lias, His Wife v. Commissioner of Internal Revenue , 235 F.2d 879 ( 1956 )
Helvering v. Taylor , 55 S. Ct. 287 ( 1935 )
United States v. Chapman , 168 F.2d 997 ( 1948 )