Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel v. Commissioner of Internal Revenue , 338 F.2d 815 ( 1964 )
F. Norman Phelps and Alice Phelps v. Commissioner of Internal Revenue , 247 F.2d 156 ( 1957 )
in-re-estate-of-irwin-g-lukens-deceased-george-e-lukens-edwin-j , 246 F.2d 403 ( 1957 )