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  <title>Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929)</title>
  <dc:date>1929-1-1</dc:date>
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  <title>Helvering v. Tex-Penn Oil Co., 300 U.S. 481 (1937)</title>
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  <dc:date>1935-1-1</dc:date>
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  <title>Rogers v. Hill, 289 U.S. 582 (1933)</title>
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  <title>Elmhurst Cemetery Co. v. Commissioner, 300 U.S. 37 (1937)</title>
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