Commissioner of Internal Revenue v. Chamberlain , 121 F.2d 765 ( 1941 )
Commissioner of Internal Revenue v. Prouty , 115 F.2d 331 ( 1940 )
Flood v. United States , 133 F.2d 173 ( 1943 )
Shelley v. Department of Revenue , 4 Or. Tax 426 ( 1971 )