Fletcher v. United States , 303 F. Supp. 583 ( 1967 )
L. & E. STIRN, INC. v. Commissioner of Internal Rev. , 107 F.2d 390 ( 1939 )
Helvering v. New President Corporation , 122 F.2d 92 ( 1941 )
LeTulle v. Scofield , 60 S. Ct. 313 ( 1940 )