Commissioner of Internal Revenue v. Procter , 142 F.2d 824 ( 1944 )
Estate of Proctor D. Rensenhouse, Deceased, the Michigan Trust Company, on Review v. Commissioner of Internal Revenue, on Review , 252 F.2d 566 ( 1958 )
Lyeth v. Hoey , 59 S. Ct. 155 ( 1938 )