American Bantam Car Company v. Commissioner of Internal Revenue , 177 F.2d 513 ( 1949 )
Robert M. Jewell and Mildred Jewell, Husband and Wife v. United States , 330 F.2d 761 ( 1964 )
ray-h-schulz-and-doris-l-schulz-v-commissioner-of-internal-revenue-john , 294 F.2d 52 ( 1961 )