[237] Allen v. Regents, 304 U.S. 439 (1938).

[238] Wilmette Park District v. Campbell, 338 U.S. 411 (1949).

[239] Metcalf v. Mitchell, 269 U.S. 514 (1926).

[240] Helvering v. Powers, 293 U.S. 214 (1934).

[241] Willcutts v. Bunn, 282 U.S. 216 (1931).

[242] Helvering v. Mountain Producers Corp., 303 U.S. 376 (1938), overruling Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932).

[243] New York v. United States, 326 U.S. 572, 584 (1946), (concurring opinion of Justice Rutledge).

[244] 304 U.S. 405 (1938).

[245] Ibid. 419-420.

[246] 326 U.S. 572 (1946).