Helvering v. Hutchings , 61 S. Ct. 653 ( 1941 )
Phillips v. Commissioner , 51 S. Ct. 608 ( 1931 )
Rasquin v. Humphreys , 60 S. Ct. 60 ( 1939 )
Estate of Sanford v. Commissioner , 60 S. Ct. 51 ( 1939 )
United States v. Pelzer , 61 S. Ct. 659 ( 1941 )