John P. Kinsey and Edith B. Kinsey v. Commissioner of Internal Revenue , 477 F.2d 1058 ( 1973 )
Edwin W. Hudspeth and Maxine G. Hudspeth v. United States , 471 F.2d 275 ( 1972 )
Apt v. Birmingham , 89 F. Supp. 361 ( 1950 )