Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )
Marx v. Commissioner of Internal Revenue , 179 F.2d 938 ( 1950 )
Austin Clapp, Gloria Clapp, Stuart P. Clapp, and Virginia M. Clapp v. Commissioner of Internal Revenue , 321 F.2d 12 ( 1963 )