Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Stubbs, Overbeck & Associates, Inc. v. United States , 445 F.2d 1142 ( 1971 )
Mt. Morris Drive-In Theatre Company v. Commissioner of Internal Revenue , 238 F.2d 85 ( 1956 )
Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal Revenue , 582 F.2d 1112 ( 1978 )