United States v. Max Pollack, Formerly D/B/A Max Pollack Co., and Shirley Mestel and Ida Mestel, D/B/A King Holding Company , 370 F.2d 79 ( 1966 )
Bremen Bank & Trust v. United States ( 1997 )
Amos v. Comm'r , 47 T.C. 65 ( 1966 )