Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal Revenue , 400 F.2d 242 ( 1968 )
earl-a-brown-jr-and-betty-galt-brown-v-united-states-of-america-earl , 890 F.2d 1329 ( 1989 )
Stewart v. Commissioner of Internal Revenue , 196 F.2d 397 ( 1952 )