Rutkin v. United States , 72 S. Ct. 571 ( 1952 )
Howell v. Commissioner of Internal Revenue , 175 F.2d 240 ( 1949 )
James v. United States , 81 S. Ct. 1052 ( 1961 )
Commissioner v. Wilcox , 66 S. Ct. 546 ( 1946 )