ca-79-3190-estate-of-percy-uris-deceased-irving-trust-co-and-joanne , 605 F.2d 1258 ( 1979 )
J. E. Smothers and Doris Smothers v. United States , 642 F.2d 894 ( 1981 )
atlas-tool-co-inc-v-commissioner-of-internal-revenue-tax-court-docket , 614 F.2d 860 ( 1980 )