Bratton v. Commissioner of Internal Revenue , 193 F.2d 416 ( 1951 )
United States v. William D. Frazell and Martha T. Frazell , 339 F.2d 885 ( 1965 )
Sol Diamond and Muriel Diamond v. Commissioner of Internal Revenue , 492 F.2d 286 ( 1974 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )