Elise McK Morgan, Edwin Morgan, Edwin and Elise McK Morgan v. Commissioner of Internal Revenue , 353 F.2d 209 ( 1965 )
leonard-rosen-v-commissioner-of-internal-revenue-dorothy-rosen-v , 397 F.2d 245 ( 1968 )
Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue , 325 F.2d 934 ( 1963 )