237 F.Supp. 918 (M.D.Fla. 1965), 64-97, Maness v. United States
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- Federal Cases - 325 F.2d 191 (5th Cir. 1963), 20296, Surasky v. United States
- Federal Cases - 238 F.Supp. 568 (N.D.Tex. 1964), Civ. 3-505, Davenport v. Campbell
- Federal Cases - 25 T.C. 463 (1955), 49511, Sanitary Farms Dairy, Inc. v. C. I. R.
- Federal Cases - 323 U.S. 57 (1944), 36, McDonald v. Commissioner of Internal Revenue