Commissioner of Internal Revenue v. Whitney , 169 F.2d 562 ( 1948 )
Commissioner of Internal Revenue v. Lehman , 165 F.2d 383 ( 1948 )
Thornley v. Commissioners of Internal Revenue , 147 F.2d 416 ( 1945 )
lambert-willett-v-commissioner-of-internal-revenue-mary-t-willett-v , 277 F.2d 586 ( 1960 )
Nitto v. Commissioner , 13 T.C. 858 ( 1949 )