estate-of-mabel-g-carter-deceased-gilbert-carter-estate-of-emma-m , 298 F.2d 192 ( 1962 )
Hawaiian Freight Forwarders, Ltd. v. Commissioner of Internal Revenue , 196 F.2d 745 ( 1952 )
Hatch's Estate v. Commissioner of Internal Revenue , 198 F.2d 26 ( 1952 )