United States v. Vera R. Maxwell, and Hugh Stanton Parker, Etc. , 459 F.2d 22 ( 1972 )
John F. Finley, of the Estate of Mildred B. Whitlock v. United States , 612 F.2d 166 ( 1980 )
Robert M. Crandall v. Commissioner of Internal Revenue , 650 F.2d 659 ( 1981 )