Commissioner v. Estate of Noel , 85 S. Ct. 1238 ( 1965 )
John E. Clark and Norma L. Clark v. United States , 341 F.2d 691 ( 1965 )
commissioner-of-internal-revenue-v-estate-of-miran-karagheusian-walter-j , 233 F.2d 197 ( 1956 )