milton-lewis-and-lollie-b-lewis-v-commissioner-of-internal-revenue , 560 F.2d 973 ( 1977 )
Idaho Power Company v. Commissioner of Internal Revenue , 477 F.2d 688 ( 1973 )
George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue , 538 F.2d 833 ( 1976 )