E. R. Sovereign and Phyllis Sovereign v. Commissioner of Internal Revenue, Resondent , 281 F.2d 830 ( 1960 )
Harlan O. Carlson and Mildred C. Carlson v. Commissioner of Internal Revenue. Joseph N. Futowsky and Jean Futowsky v. Commissioner of Internal Revenue , 288 F.2d 228 ( 1961 )