Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal Revenue , 364 F.2d 38 ( 1966 )
Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker , 326 F.2d 261 ( 1964 )
Choteau v. Burnet , 51 S. Ct. 598 ( 1931 )