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  <title>Klein v. United States, 283 U.S. 231 (1931)</title>
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  <title>Helvering v. Hallock, 309 U.S. 106 (1940)</title>
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  <title>Helvering v. St. Louis Union Trust Co., 296 U.S. 39 (1935)</title>
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  <title>Reinecke v. Northern Trust Co., 278 U.S. 339 (1929)</title>
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  <title>Commissioner v. Estate of Field, 324 U.S. 113 (1945)</title>
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