The South Bay Corporation v. Commissioner of Internal Revenue , 345 F.2d 698 ( 1965 )
Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue , 423 F.2d 679 ( 1970 )
United States v. Haskel Engineering & Supply Company , 380 F.2d 786 ( 1967 )