123 F.2d 232 (8th Cir. 1941), 529, Lee Wilson & Co. v. C.I R.
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- Federal Cases - 117 F.2d 452 (6th Cir. 1941), 8387, Tennessee Consol. Coal Co. v. Commissioner of Internal Revenue
- Federal Cases - 108 F.2d 302 (8th Cir. 1940), 11515, Leimer v. State Mut. Life Assur. Co. of Worcester, Mass.
- Federal Cases - 111 F.2d 313 (8th Cir. 1940), 461, Lee Wilson & Co. v. Commissioner of Internal Revenue
- Federal Cases - 122 F.2d 857 (8th Cir. 1941), 518, Landrum v. C I R
- Code of Federal Regulations - Miscellaneous rules generally applicable for testing dates before June 25, 1999