Stephen G. Achong v. Commissioner of Internal Revenue , 246 F.2d 445 ( 1957 )
Raymond Bauschard v. Commissioner of Internal Revenue , 279 F.2d 115 ( 1960 )
joan-e-heller-trust-formerly-joan-e-smotkin-trust-arizona-trust-co , 382 F.2d 675 ( 1967 )