McKnight v. Commissioner of Internal Revenue , 127 F.2d 572 ( 1942 )
James v. United States , 81 S. Ct. 1052 ( 1961 )
Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue , 352 F.2d 221 ( 1966 )