Bowles v. Rock , 55 F. Supp. 865 ( 1944 )
Speten v. Bowles , 146 F.2d 602 ( 1945 )
Demler v. Commissioner , 25 T.C.M. 620 ( 1966 )
Metcalf v. Commissioner , 22 T.C.M. 1402 ( 1963 )
Ellsworth v. Commissioner , 21 T.C.M. 145 ( 1962 )