O'malley, Collector of Internal Revenue v. Ames , 197 F.2d 256 ( 1952 )
Byers v. Commissioner of Internal Revenue. Byers Transp. Co., Inc. v. Commissioner of Internal Revenue , 199 F.2d 273 ( 1952 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )