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  <title>429 U.S. 569</title>
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  <title>Commissioner v. National Alfalfa, 417 U.S. 134 (1974)</title>
  <dc:date>1974-1-1</dc:date>
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  <title>Lykes v. United States, 343 U.S. 118 (1952)</title>
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  <title>Eckert v. Burnet, 283 U.S. 140 (1931)</title>
  <dc:date>1931-1-1</dc:date>
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  <title>Helvering v. Price, 309 U.S. 409 (1940)</title>
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  <title>Helvering v. Hutchings, 312 U.S. 393 (1941)</title>
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