Morton L. E. Chwalow and Esther L. Chwalow v. Commissioner of Internal Revenue , 470 F.2d 475 ( 1972 )
Lloyd G. Jones and Marilyn A. Jones v. Commissioner of Internal Revenue , 444 F.2d 508 ( 1971 )
lloyd-g-jones-and-marilyn-a-jones-v-commissioner-of-internal-revenue , 444 F.2d 508 ( 1971 )