Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal Revenue , 269 F.2d 911 ( 1959 )
paul-d-and-winona-e-edelman-v-the-united-states-miners-national-bank-of , 329 F.2d 950 ( 1964 )