Commissioner of Internal Revenue v. Owens , 78 F.2d 768 ( 1935 )
United States v. Looney , 29 F.2d 884 ( 1929 )
North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )
Commissioner of Internal Revenue v. Fleming , 82 F.2d 324 ( 1936 )