I. Jay Green and Beatrice F. Green v. Commissioner of Internal Revenue , 298 F.2d 890 ( 1962 )
Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )
Carroll E. Burns and Gladys Burns v. William M. Gray, District Director of Internal Revenue , 287 F.2d 698 ( 1961 )