Utter-Mckinley Mortuaries, a Corporation v. Commissioner of Internal Revenue , 225 F.2d 870 ( 1955 )
J. J. Kirk, Inc. v. Commissioner of Internal Revenue , 289 F.2d 935 ( 1961 )
University Properties, Inc. v. Commissioner of Internal Revenue , 378 F.2d 83 ( 1967 )