Hale, Former Collector of Internal Revenue v. Dominion Nat. Bank Henslee, Collector of Internal Revenue v. Dominion Nat. Bank , 186 F.2d 374 ( 1951 )
Boyce v. United States , 190 F. Supp. 950 ( 1961 )
Hemphill v. Aukamp , 164 W. Va. 368 ( 1980 )