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  <title>Haggar Co. v. Helvering, 308 U.S. 389 (1940)</title>
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  <title>J.E. Riley Investment Co. v. Commissioner, 311 U.S. 55 (1940)</title>
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  <title>Moffett, Hodgkins &amp; Clarke Co. v. Rochester, 178 U.S. 373 (1900)</title>
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  <title>Helvering v. Lerner Stores Corp., 314 U.S. 463 (1941)</title>
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