Connolly v. Des Moines & Central Iowa Railway Co. , 246 Iowa 874 ( 1955 )
Coyle v. Commissioner , 17 B.T.A. 368 ( 1929 )
San Joaquin Fruit & Inv. Co. v. Commissioner , 28 B.T.A. 395 ( 1933 )
Boise Cascade Corp. v. Commissioner , 33 T.C.M. 1443 ( 1974 )