William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )
Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue , 423 F.2d 679 ( 1970 )
Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue , 490 F.2d 1249 ( 1974 )