105 F.Supp. 601 (N.D.Ill. 1952), 49-C-1495, Lacy v. United States
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- Federal Cases - 112 F.2d 320 (7th Cir. 1940), 7119, Morton v. Commissioner of Internal Revenue
- Federal Cases - 119 F.2d 367 (7th Cir. 1941), 7520, Dunbar v. Commissioner of Internal Revenue
- Federal Cases - 131 F.2d 301 (8th Cir. 1942), 12281, Nelson v. United States
- Federal Cases - 326 U.S. 287 (1945), 69, Boehm v. Commissioner of Internal Revenue
