Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )
commissioner-of-internal-revenue-v-carl-l-danielson-and-pauline-s , 378 F.2d 771 ( 1967 )
Robert E. Milligan v. Commissioner Internal Revenue Service , 38 F.3d 1094 ( 1994 )