Michaelson v. United States , 203 F. Supp. 830 ( 1961 )
bernd-w-sandt-and-nancy-t-sandt-husband-and-wife-v-commissioner-of , 303 F.2d 111 ( 1962 )
Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal Revnue , 288 F.2d 648 ( 1961 )