F. C. Vaughan and Mattie Vaughan v. Commissioner of Internal Revenue , 333 F.2d 714 ( 1964 )
Ben F. Parmer and Mildred Helen Parmer v. Commissioner of Internal Revenue , 468 F.2d 705 ( 1972 )
Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal Revenue , 400 F.2d 242 ( 1968 )