Moran v. Hammersla , 188 Md. 378 ( 1947 )
Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal Revenue , 220 F.2d 871 ( 1955 )
commissioner-of-internal-revenue-v-estate-of-ralph-w-simmers-deceased , 231 F.2d 909 ( 1956 )