Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal Revenue , 462 F.2d 712 ( 1972 )
Edward M. Selfe and Jane B. Selfe v. United States , 778 F.2d 769 ( 1985 )
William H. Perry and Marian E. Perry v. Commissioner of Internal Revenue , 392 F.2d 458 ( 1968 )