John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue , 291 F.2d 669 ( 1961 )
Mitchell Kelly v. George Patterson, Director of Internal Revenue , 331 F.2d 753 ( 1964 )
Rudolph L. Gross and Catherine D. Gross v. Commissioner of Internal Revenue , 401 F.2d 600 ( 1968 )
Oddee Smith and Mabel B. Smith v. Commissioner of Internal Revenue , 457 F.2d 797 ( 1972 )
Montgomery v. United States , 23 F. Supp. 130 ( 1938 )
Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )
United States v. Generes , 92 S. Ct. 827 ( 1972 )