estate-of-hutchen-upshaw-deceased-ardenia-upshaw-administratrix-and , 416 F.2d 737 ( 1969 )
Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )
Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )