Robert L. Phinney, District Director of Internal Revenue v. Ruth Kiehl Chambers , 392 F.2d 680 ( 1968 )
HIBERNIA NAT. BANK IN NEW ORLEANS v. Donnelly , 121 F. Supp. 179 ( 1954 )
Bishop v. Commissioner of Internal Revenue , 152 F.2d 389 ( 1945 )