United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, Deceased , 375 F.2d 36 ( 1967 )
Ralph E. Purvis and Patricia Lee Purvis, His Wife v. Commissioner of Internal Revenue , 530 F.2d 1332 ( 1976 )
H. Beale Rollins and Mary E. Rollins v. Commissioner of Internal Revenue , 276 F.2d 368 ( 1960 )