Halquist v. Commissioner , 33 T.C. 304 ( 1959 )
The H. Frazier Company, Inc. v. The United States , 302 F.2d 521 ( 1962 )
Lehigh Portland Cement Company v. United States , 334 F.2d 469 ( 1964 )
Faylor v. Commissioner , 22 T.C.M. 918 ( 1963 )