John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue , 291 F.2d 669 ( 1961 )
Donald C. Van Pelt v. Commissioner of Internal Revenue , 191 F.2d 861 ( 1951 )
Burnet v. Clark , 53 S. Ct. 207 ( 1932 )
Dalton v. Bowers , 53 S. Ct. 205 ( 1932 )
L. B. Maytag, Jr., and Lucretia D. Maytag v. United States , 289 F.2d 647 ( 1961 )