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  <title>Commissioner v. Court Holding Co., 324 U.S. 331 (1945)</title>
  <dc:date>1945-1-1</dc:date>
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  <title>Helvering v. F. &amp; R. Lazarus &amp; Co., 308 U.S. 252 (1939)</title>
  <dc:date>1939-1-1</dc:date>
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  <title>Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926)</title>
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  <title>Weiss v. Stearn, 265 U.S. 242 (1924)</title>
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  <title>United States v. Phellis, 257 U.S. 156 (1921)</title>
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  <title>Spring City Foundry Co. v. Commissioner, 292 U.S. 182 (1934)</title>
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  <title>Lucas v. American Code Co., 280 U.S. 445 (1930)</title>
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