Lewis v. Commissioner of Internal Revenue , 160 F.2d 839 ( 1947 )
Lewis v. Commissioner of Internal Revenue , 176 F.2d 646 ( 1949 )
Helvering v. Schoellkopf , 100 F.2d 415 ( 1938 )
J. M. Turner and Company, Incorporated v. Commissioner of Internal Revenue , 247 F.2d 370 ( 1957 )