pauline-w-ach-v-commissioner-of-internal-revenue-estate-of-ernest-m , 358 F.2d 342 ( 1966 )
United States v. Harry J. Tyrrell , 329 F.2d 341 ( 1964 )
Daniel S. W. Kelly v. Commissioner of Internal Revenue , 228 F.2d 512 ( 1956 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )