gladys-l-mcdonald-v-commissioner-of-internal-revenue-estate-of-john , 853 F.2d 1494 ( 1988 )
Pearl M. Kennedy v. Commissioner of Internal Revenue , 804 F.2d 1332 ( 1986 )
Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )