Burris v. Commissioner , 81 T.C.M. 1227 ( 2001 )
Constance M. Bishop v. Commissioner of Internal Revenue , 342 F.2d 757 ( 1965 )
Ellis I. And Nelle S. Levitt, Appellants-Appellees v. United States of America, Appellees-Appellants , 517 F.2d 1339 ( 1975 )