George E. Conner and Dorothy P. Conner v. United States , 439 F.2d 974 ( 1971 )
Helvering v. Owens , 59 S. Ct. 260 ( 1939 )
I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue , 387 F.2d 420 ( 1968 )