Commissioner of Internal Revenue v. Lyne , 90 F.2d 745 ( 1937 )
Helvering v. Northwestern Nat. Bank & Trust Co. of Minneapolis , 89 F.2d 553 ( 1937 )
Clark v. United States , 33 F. Supp. 216 ( 1940 )
Kahn v. United States , 20 F. Supp. 312 ( 1937 )