Commissioner of Internal Rev. v. Food Industries , 101 F.2d 748 ( 1939 )
Lewis v. Commissioner of Internal Revenue , 176 F.2d 646 ( 1949 )
Commissioner of Internal Revenue v. Gilmore's Estate , 130 F.2d 791 ( 1942 )
Lewis v. Commissioner of Internal Revenue , 160 F.2d 839 ( 1947 )