201 F.Supp. 224 (W.D.Ark. 1961), 888, United States v. Lehigh
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- Federal Cases - 71 F.2d 673 (2nd Cir. 1934), 400, Commissioner of Internal Revenue v. Oswego Falls Corporation
- Federal Cases - 183 F.2d 448 (5th Cir. 1950), 13033, Arlington Corp. v. Commissioner of Internal Revenue
- Federal Cases - 129 F.2d 468 (3rd Cir. 1942), 7945, Irish v. Commissioner of Internal Revenue
- Federal Cases - 132 F.2d 677 (3rd Cir. 1942), 8043, C. I. R. v. Rosenheim
- Federal Cases - 186 F.2d 239 (6th Cir. 1951), 11154, C.I.R. v. Stewart
