kentucky-utilities-company-v-seldon-r-glenn-and-william-m-gray-old , 394 F.2d 631 ( 1968 )
Commissioner of Internal Rev. v. Lincoln-Boyle Ice Co. , 93 F.2d 26 ( 1937 )
Ades v. Commissioner , 38 T.C. 501 ( 1962 )
Virginia Electric & Power Co. v. Early , 52 F. Supp. 835 ( 1943 )