Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States , 301 F.2d 192 ( 1962 )
Hays v. Commissioner , 30 T.C.M. 378 ( 1971 )
F. E. Gooding v. The United States. Elizabeth Gooding v. The United States , 326 F.2d 988 ( 1964 )