Anthony Delsanter, Estate of Mary C. Tobin, Etc., John Farah, Ralph Coletto v. Commissioner of Internal Revenue , 267 F.2d 39 ( 1959 )
Flomarcy Company, Inc. v. Commissioner of Internal Revenue, Jose Bensaude and Maria Bensaude v. Commissioner of Internal Revenue , 324 F.2d 730 ( 1963 )