harold-c-margaret-i-kean-v-commissioner-of-internal-revenue-inga-l , 469 F.2d 1183 ( 1972 )
Helvering v. Owens , 59 S. Ct. 260 ( 1939 )
I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue , 387 F.2d 420 ( 1968 )