Haugen v. Commissioner , 30 T.C.M. 1247 ( 1971 )
Sainte Claire Corp. v. Commissioner , 73 T.C.M. 2540 ( 1997 )
United States v. Hancock Bank, Trustee of the Estate of Anna F. C. Martin, Hancock Bank, Trustee of the Estate of Anna F. C. Martin v. United States , 400 F.2d 975 ( 1968 )