ISC Industries, Inc. v. Commissioner , 30 T.C.M. 1216 ( 1971 )
John P. Thompson and Wife Mary Carol Thompson v. Ellis Campbell, Jr., District Director of Internal Revenue , 353 F.2d 787 ( 1965 )
J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant , 366 F.2d 874 ( 1966 )