United States v. Nugent , 100 F.2d 215 ( 1938 )
J. Truman Ward and Mary M. Ward v. United States , 456 F.2d 354 ( 1972 )
Turkey Creek, Inc. v. Commissioner , 54 T.C.M. 326 ( 1987 )
Pine State By-Products, Inc. v. Commissioner , 32 T.C.M. 665 ( 1973 )