Starr v. Commissioner of Internal Revenue , 82 F.2d 964 ( 1936 )
Helvering v. Elkhorn Coal Co. , 95 F.2d 732 ( 1938 )
Hendler v. United States , 17 F. Supp. 558 ( 1936 )
Western Maryland Railway Company v. United States , 131 F. Supp. 873 ( 1955 )
Estate of Young v. Commissioner , 81 T.C. 879 ( 1983 )
Akers v. United States , 541 F. Supp. 65 ( 1981 )