John J. Waters and Jeanne M. Waters v. Commissioner of Internal Revenue , 978 F.3d 1310 ( 1992 )
Emma R. Dorl v. Commissioner of Internal Revenue , 507 F.2d 406 ( 1974 )
Fed. Sec. L. Rep. P 99,038 , 68 F.3d 482 ( 1995 )
Main-Hammond Land Trust v. Commissioner of Internal Revenue , 200 F.2d 308 ( 1952 )