255 F.2d 604 (1st Cir. 1958), 5316, Small v. United States
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- Federal Cases - 192 F.2d 1002 (4th Cir. 1951), 6286, Harrold v. C.I.R.
- Federal Cases - 218 F.2d 869 (7th Cir. 1955), 11168, United States v. Bender
- Federal Cases - 231 F.2d 928 (9th Cir. 1956), 14846, Elwert v. United States
- Federal Cases - 10 T.C. 361 (1948), 8541, American Bemberg Corp. v. C.I.R.
- Federal Cases - 14 T.C. 635 (1950), 13340, Midland Empire Packing Co. v. C.I.R.
