F. R. Daugette, and F. R. Daugette and Mary E. Daugette v. George D. Patterson, District Director of Internal Revenue, for District of Alabama , 250 F.2d 753 ( 1958 )
united-states-v-robert-c-and-dorothy-s-lane-united-states-of-america , 303 F.2d 1 ( 1962 )
Roberson v. Commissioner , 41 T.C. 577 ( 1964 )