Commissioner of Internal Rev. v. Robertson's Estate , 141 F.2d 855 ( 1944 )
w-p-bowers-former-collector-of-internal-revenue-v-south-carolina , 228 F.2d 4 ( 1955 )
First Trust Co. of St. Paul State Bank v. Reynolds , 137 F.2d 518 ( 1943 )
Graff v. Smith , 100 F. Supp. 42 ( 1951 )
Briggs v. Commissioner , 72 T.C. 646 ( 1979 )