Henderson Supplee, Jr. v. Francis R. Smith, Collector of Internal Revenue for the First District of Pennsylvania , 242 F.2d 855 ( 1957 )
Fidelity Trust Co. v. Commissioner of Internal Revenue , 141 F.2d 54 ( 1944 )
Pelzer v. United States , 31 F. Supp. 770 ( 1940 )