Richard E. Wiles, Jr., and Constance K. Wiles v. United States of America, Brooks C. Noah and Mary Ann Noah v. United States , 312 F.2d 574 ( 1962 )
Charles H. Carter and Virgie Ann Carter v. Commissioner of Internal Revenue , 645 F.2d 784 ( 1981 )
John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal Revenue , 731 F.2d 230 ( 1984 )