316 A.2d 359 (Me. 1974), Tiedemann v. Johnson
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- Federal Cases - 440 F.2d 170 (1st Cir. 1971), 7771, Picchione v. C. I. R.
- Federal Cases - 97 F.2d 891 (5th Cir. 1938), 8731, Snell v. Commissioner of Internal Revenue
- Federal Cases - 49 T.C. 4 (1967), 3025-63, Wilkinson v. Commissioner of Internal Revenue
- Federal Cases - 252 U.S. 189 (1920), 318, Eisner v. Macomber
- Federal Cases - 280 U.S. 409 (1930), 93, Cooper v. United States