Commissioner of Internal Revenue v. Morton , 108 F.2d 1005 ( 1940 )
Dean P. Epperson v. United States , 490 F.2d 98 ( 1973 )
Morrill v. United States , 228 F. Supp. 734 ( 1964 )
Hudson v. Jones , 22 F. Supp. 938 ( 1938 )