Associated MacHine (Formerly Associated MacHine Shop), a Corporation v. Commissioner of Internal Revenue , 403 F.2d 622 ( 1968 )
J. E. Smothers and Doris Smothers v. United States , 642 F.2d 894 ( 1981 )
e-robert-breech-jr-and-mara-w-breech-v-united-states-of-america , 439 F.2d 409 ( 1971 )