John W. Kelley and Bette C. Kelley v. Commissioner of Internal Revenue , 281 F.2d 527 ( 1960 )
Raymond Bauschard v. Commissioner of Internal Revenue , 279 F.2d 115 ( 1960 )
Robert W. Pointer and Maybelle Pointer v. Commissioner of Internal Revenue , 419 F.2d 213 ( 1969 )