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  <title>Morgan v. Commissioner, 309 U.S. 78 (1940)</title>
  <dc:date>1940-1-1</dc:date>
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  <title>United States v. Bess, 357 U.S. 51 (1958)</title>
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  <title>United States v. Scovil, 348 U.S. 218 (1955)</title>
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  <title>United States v. Security Tr. &amp; Sav. Bank, 340 U.S. 47 (1950)</title>
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