Montgomery v. Thomas , 146 F.2d 76 ( 1944 )
Apt v. Birmingham , 89 F. Supp. 361 ( 1950 )
Nat Harrison Assoc., Inc. v. Commissioner , 42 T.C. 601 ( 1964 )
Blue Flame Gas Co. v. Commissioner , 54 T.C. 584 ( 1970 )
Mantell v. Commissioner , 66 T.C.M. 697 ( 1993 )