Carol I. Stiner and Lewis G. Stiner v. United States , 524 F.2d 640 ( 1975 )
James Donnelly v. Commissioner of Internal Revenue , 262 F.2d 411 ( 1959 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
United States v. Correll , 88 S. Ct. 445 ( 1967 )