federated-department-stores-inc-v-commissioner-of-internal-revenue , 426 F.2d 417 ( 1970 )
Verlin W. And Anna Jo Koons v. United States of America, Charles H. And Cecelia Parker v. United States , 315 F.2d 542 ( 1963 )
Brown Shoe Co. v. Commissioner , 70 S. Ct. 820 ( 1950 )