Lifetime Siding, Inc. v. United States , 359 F.2d 657 ( 1966 )
Commissioner of Internal Revenue v. George M. Gross and Anna Gross, (And Ten Other Consolidated Petitions for Review) , 236 F.2d 612 ( 1956 )
James v. United States , 81 S. Ct. 1052 ( 1961 )
Gray v. Commissioner , 43 T.C.M. 749 ( 1982 )