richard-e-johnson-and-beverly-p-johnson-his-wife-and-martin-l , 396 F.2d 258 ( 1968 )
Paul j.ussery and Allean M. Ussery v. United States , 296 F.2d 582 ( 1961 )
Elmer L. Reese, Jr., Dorothy L. Reese v. Commissioner of Internal Revenue , 373 F.2d 742 ( 1967 )